Code of Professional Conduct – Obligations Under TASA (Effective 1 July 2025)

As a registered tax agent, we are bound by the Tax Agent Services Act 2009 (TASA) and the Code of Professional Conduct set out in section 30-10 of the Act. This Code establishes the ethical and professional standards that guide how we provide tax services to individuals, businesses, and organisations.

The Code is administered and enforced by the Tax Practitioners Board (TPB) and is designed to protect consumers and uphold trust in the tax profession. The Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered Tax and BAS Agents. This register is available to the public: TPB Public Register.

Overview of the Code of Professional Conduct

The Code of Professional Conduct includes five key areas of obligation:

1. Honesty and Integrity

2. Independence

3. Confidentiality

4. Competence

5. Other Responsibilities, including:

• Timeliness
• Reasonable Care
• Supervision
• Correcting Mistakes

A full copy of the Tax Agent Services Code of Professional Conduct Determination is available for review here: TPB Code of Professional Conduct . A copy of Our Accounting Professional and Ethical Standards are also available at: APESB .

The Tax Practitioners Board (TPB) also publishes a fact sheet summarising your obligations to the ATO and your Tax Practitioner, and your Tax Practitioners obligation to you and the TPB and ATO. This fact sheet is available at: Tax Practitioner & Client Obligations

Our Obligations

It is our obligation to keep all current and prospective clients informed if any of the following events have occurred within the last 5 years:

• our registration was suspended or terminated by the Board;
• we were an undischarged bankrupt or went into external administration;
• we were convicted of a serious taxation offence;
• we were convicted of an offence involving fraud or dishonesty;
• we were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more;
• we were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme;
• we were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling;
• we were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling;
• the Federal Court has ordered us to pay a pecuniary penalty for contravening a civil penalty provision under the Act.

We can confirm that none of the above-mentioned events have occurred to DGZ Chartered Accountants during the relevant time period.

It is also our responsibility to advise you if our registration as a tax agent or BAS agent is subject to conditions, of which we can confirm that DGZ Chartered Accountants have no such conditions imposed.

If a prescribed event occurs, or a condition is imposed on our tax agent registration after 1 July 2025, we will disclose the matter within 30 days of the event

Complaints

If you have a complaint concerning a Tax or BAS Agent Service that we have provided, in addition to resolving your concerns with the firm directly, you also have the right to make a complaint to the Tax Practitioners Board in accordance with their complaints process described here: TPB Complaints .

Our Commitment

At DGZ Chartered Accountants, we are committed to upholding the highest professional standards. Compliance with the Code of Professional Conduct is not only a legal requirement, but a core part of how we build long-term trust with our clients.