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Reasonable care landing page

Reasonable care

Reasonable care is an important element of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009.

Under the Code, you are required to take reasonable care in:

  • ascertaining a client’s state of affairs that is relevant to a statement you make or a thing you do on behalf of a client (Code item 9)
  • ensuring taxation laws are applied correctly to the circumstances in relation to which you provide advice to a client (Code item 10).

For more information on the reasonable care requirements, click on one of the links below based on your registration type.

Tax Agents

Includes:

  • Individual
  • Partnership
  • Company

BAS Agents

Includes:

  • Individual
  • Partnership
  • Company