Ethics in Practice for Tax Agents

This session on ethics is tailored for tax agents and accountants working in tax compliance and advisory.

Topics are presented in a case study narrative. In this session, we cover:

• Tax planning - trust resolutions & minutes

  • Historical issues, such as:

  • Division 7A

  • Client handover and documents

  • Amending prior year returns

• Client vs Agent issues

  • Substantiation

  • Declarations

• Spouse details

• Own tax compliance

• Can we pass a “Big 4” pop quiz?

• Are we “fit and proper”?

• The Tax Practitioners Board (TPB) Code of Professional Conduct

Date recorded: 21 November 2023