Checklist · Professional Discipline & Occupational Regulation

Tax practitioner Code breach and sanctions map (Tax Agent Services Act 2009)

Map of a possible Code breach by a registered tax agent or BAS agent against the Code items, the 2024 Determination, the Board's sanctions, and the 30-day notification duties.

Kind: Checklist. Steps or checks to work through and tick off.
Where it applies: Australia, Commonwealth
AI use: Yellow You and the tool draft together, with you directing. You check every statement you rely on.
Law stated as at: 22 October 2026
Status: Maintained. Checked on 22 October 2026 against the 5 authorities it cites, for Australia and Commonwealth.
Version: 1
Source: Written for this library

When to use it

Use when assessing a registered tax agent or BAS agent's exposure after a complaint, a Board investigation, or the practitioner's own discovery of a possible Code breach. It does not answer the complaint. Read the compilation of the Act current at the time of the advice.

Used for these tasks

Assess a tax practitioner's exposure under the expanded sanctions regime

Each task page says how far AI may help with the task and what the lawyer must review.

How AI may be used

AI may list each allegation beside a Code item or Determination section the documents mention; the lawyer decides whether there is a breach and which sanction is in prospect.

AI may

Tabulate the Board's allegations against Code items 1 to 17 and Determination sections 10 to 45
Enter the date the practitioner first had, or ought to have had, reasonable grounds to believe there was a significant breach, and the 30-day date, for the lawyer to confirm

AI must not

Must not decide that conduct is or is not a breach, or a significant breach
Must not draft the practitioner's response or any notice to the Board
Must not treat the penalty figures on the Board's web page as the current maximum

The lawyer checks

Each allegation is matched to the Code item or Determination section that actually applies, on the current compilation
Own-breach notification under s 30-35 and other-agent notification under s 30-40 are considered separately, including the 30-day period
The sanction in prospect is one the Board may impose under s 30-15, and any civil penalty path is identified only after reading Part 5

Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.

Authorities

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