Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p13
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 35668–38528

provide tax agent services on your behalf.
 (16) You must not provide *tax agent services in connection with an *arrangement with an entity that you know, or ought reasonably to know, is a *disqualified entity.
 (17) You must comply with any obligations determined under section 30‑12.

30‑12  Minister may determine Code of Professional Conduct obligations
 (1) The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30‑10(17).
 (2) The obligations must relate to the professional and ethical conduct of *registered tax agents and BAS agents. The obligations may elaborate or supplement any aspect of the *Code of Professional Conduct but must not be inconsistent with the Code.

Subdivision 30‑B—Your liability for administrative sanctions

Table of sections
30‑15 Sanctions for failure to comply with the Code of Professional Conduct
30‑20 Orders
30‑25 Suspension
30‑30 Termination

30‑15  Sanctions for failure to comply with the Code of Professional Conduct
 (1) This Subdivision applies if the Board is satisfied, after conducting an investigation under Subdivision 60‑E, that you have failed to comply with the *Code of Professional Conduct.
 (2) The Board may do one or more of the following:
 (a) give you a written caution;
 (b) give you an order under section 30‑20;
 (c) suspend your registration under section 30‑25;
 (d) terminate your registration under section 30‑30.

30‑20  Orders
 (1) The Board may make an order that requires you take one or more actions including, but not limited to, the following:
 (a) completing a course of education or training specified in the order;
 (b) providing *tax agent services for which you are registered only under the supervision of a *registered tax agent or BAS agent specified in the order;
 (c) providing only those tax agent services that are specified in the order;
 (d) requiring you to notify, in writing, all of your current clients about the findings of the Board's investigation specified in the order.
 (2) The Board must notify you in writing of the order. The order may specify the following, as appropriate:
 (a) the period of time within which you must complete the requirements specified in the order;
 (b) the period of time during which the order applies.

30‑25  Suspension
 (1) The Board may, by notice in writing, suspend your registration for a period determined by the Board.
Note: The Board must cause notice of its decision to be published by notifiable instrument: see section 60‑140.
 (2) You must not provide *tax agent services during the period of suspension.
Note: If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50‑A.
 (3) If, when the Board suspends your registration under subsection (1), your registration is already suspended, suspension is