Keeping You Informed

Taxpayer & Tax Practitioner Responsibilities Under New Code of Professional Conduct Laws

At Sullivan Dewing, we’re committed to delivering the highest standard of service as registered tax practitioners. Staying informed and compliant with evolving professional standards is part of our promise to act with integrity, transparency, and care for our clients and community.

The Tax Practitioners Board (TPB) has prepared guidance to help practitioners understand their new responsibilities under Section 45 of the updated Tax Agent Services Code of Professional Conduct, which takes effect from 1 July 2025.

Thanks to the robust systems and ethical standards we already have in place, we are well-positioned to meet these changes. In fact, you may not notice any difference in how we work with you — because compliance, trust, and quality advice have always been part of the way we do business.

What You Need to Know as a Taxpayer

As part of these updates, it’s important for you to understand:

Your tax practitioner has obligations not only to you, but also to the Australian Taxation Office (ATO) and the TPB.
You also have obligations to the ATO when it comes to your tax affairs.

The Tax Practitioners Board have provided a fact sheet that summarises client and tax practitioner obligations under these rules and regulations. Download HERE.

Visit the TPB website HERE.

If you have any questions about your obligations, or what these changes mean for your business or personal tax affairs, please get in touch with the Sullivan Dewing team — or contact the Tax Practitioners Board directly for more information.