Legislative changes and new Code items for disqualified entities

Please find below a link to the Tax Practitioners Board (TPB) recorded webinar. ‘In this webinar, you'll hear the latest information on recent changes to the Tax Agent Services Act 2009. This includes 2 new Code of Professional Conduct items from 1 January 2024. These new Code items regulate the employment and engagement you can have in place with a disqualified entity. Find out what a disqualified entity is, what events disqualify an entity, how to comply with the Code if the entity is disqualified and more’.

The TPB have also released a number of Frequently Asked Questions and answers on:

  • Annual registration
  • Disqualified entities
  • Outsourcing and offshoring (in the context of Coder items 15 & 16)

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