Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p11
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 30655–33481

of conformity with a *public ruling, *private ruling or *oral ruling in a way that is materially different from that described in the ruling;
 (da) you are penalised 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;
 (e) you become an undischarged bankrupt or go into external administration;
 (f) you are sentenced to a term of imprisonment.
 (2) An event described in paragraph (1)(c), (d) or (da) does not affect your continued registration as a *registered tax agent or BAS agent if:
 (a) you are a partner in a partnership; and
 (b) you:
 (i) did not aid, abet, counsel or procure the relevant act or omission; and
 (ii) were not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner).

Subdivision 20‑C—Renewing registration

Table of sections
20‑50 Renewal of registration

20‑50  Renewal of registration
 (1) The Board may renew your registration under section 20‑25 if you make an application for renewal:
 (a) at least 30 days, but not more than 90 days, before the day on which your registration expires; or
 (b) within such other period as the Board allows.
 (2) Your registration is taken to continue until your application is decided, or you withdraw your application, whichever happens first.
 (3) You may apply for renewal of registration during a period when your registration is suspended under section 30‑25.

Part 3—The Code of Professional Conduct

Division 30—The Code of Professional Conduct

Table of Subdivisions
30‑A The Code of Professional Conduct
30‑B Your liability for administrative sanctions
30‑C Other obligations

Guide to this Division

30‑1  What this Division is about

      The Code of Professional Conduct regulates your personal and professional conduct as a registered tax agent or BAS agent.
      If the Board investigates you and finds that you have failed to comply with the Code, the Board may give you a written caution, order you to take specified actions, or suspend or terminate your registration.
      You must also notify the Board if certain circumstances change, including if you cease to meet the requirements for registration.

Subdivision 30‑A—The Code of Professional Conduct

Table of sections
30‑5 Application of the Code of Professional Conduct
30‑10 The Code of Professional Conduct
30‑12 Minister may determine Code of Professional Conduct obligations

30‑5  Application of the Code of Professional Conduct
  The *Code of Professional Conduct applies to you if you are a *registered tax agent or BAS agent.

30‑10  The Code of Professional Conduct

Honesty and integrity
 (1) You must act honestly and with integrity.
 (2) You must comply