Show Contents Introduction What is Code Item 2? How to comply with Code Item 2 Consequences for failing to comply with Code Item 2 Case studies and examples DISCLAIMER This is a Tax Practitioners Board (TPB) information sheet (TPB(I)). It is intended to be for information only. While it seeks to provide practical assistance and explanation, it does not exhaust, prescribe or limit the scope of the TPB’s powers in the Tax Agent Services Act 2009 (TASA). In addition, please note that the principles and examples in this TPB(I) do not constitute legal advice and do not create additional rights or legal obligations beyond those that are contained in the TASA or which may exist at law. Document history The TPB originally published this TPB(I) on 11 December 2018. On 24 September 2021, the TPB updated this TPB(I) to explain what the term 'personal affairs' means in the context of associated entities of a registered tax practitioner. This information sheet is based on the TASA as at 17 February 2021 (latest version available at time of publication). Issued: 11 December 2018 Last updated: 24 September 2021 Introduction
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