---
title: "Tax practitioner Code breach and sanctions map (Tax Agent Services Act 2009)"
url: "https://ailawframework.com/precedents/professional-discipline-and-occupational-regulation/tax-practitioner-code-and-sanctions-map"
type: "precedent"
site: "AI Law Framework"
id: "a63-tax-practitioner-code-and-sanctions-map"
area_id: "A63"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A63-H20261018-6"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/professional-discipline-and-occupational-regulation/tax-practitioner-code-and-sanctions-map  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Professional Discipline & Occupational Regulation](https://ailawframework.com/precedents/professional-discipline-and-occupational-regulation.md)
- Jurisdictions: Australia, Commonwealth
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 5 authorities it cites, for Australia and Commonwealth.

## 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](https://ailawframework.com/practice/professional-discipline-and-occupational-regulation/assess-a-tax-practitioner-s-exposure-under-the-expanded-sanctions-regime.md)

## 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

## Authorities

- [Tax Agent Services Act 2009 (Cth) s 30-15 (after an investigation under Subdivision 60-E, the Board may caution, order, suspend or terminate) and ss 30-20, 30-25 and 30-30. Compilation No. 27, 1 October 2026.](https://www.legislation.gov.au/C2009A00013/latest)
- [Tax Agent Services Act 2009 (Cth) s 30-35 (notify the Board within 30 days of a significant breach of the Code by the agent) and s 30-40 (notify a significant breach by another agent, within 30 days)](https://www.legislation.gov.au/C2009A00013/latest)
- [Tax Agent Services (Code of Professional Conduct) Determination 2024, ss 10, 15, 20, 25, 30, 35, 40 and 45, made for s 30-10(17) under s 30-12](https://www.legislation.gov.au/F2024L00849/latest/text)
- [Tax Practitioners Board, Code of Professional Conduct (Code items 1 to 17, and the additional obligations under Code item 17)](https://www.tpb.gov.au/code-professional-conduct)
- [Tax Practitioners Board, Failing to comply with your obligations (administrative sanctions and the civil penalty figures stated on that page)](https://www.tpb.gov.au/failing-comply-your-obligations)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/professional-discipline-and-occupational-regulation/tax-practitioner-code-and-sanctions-map and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*