{"panels":[{"content":{"params":{"text":"

You must act honestly and with integrity.<\/p>\n\n

You must comply with the taxation laws in the conduct of your personal affairs.<\/p>\n\n

You must account to your client for the money or other property if you:<\/p>\n\n

receive money or other property from or on behalf of a client, and<\/li>\n\t
hold the money or other property on trust.<\/li>\n<\/ul>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"55d248d6-0ab5-45b7-be9b-a41fc0e3119e","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Honesty and integrity"},{"content":{"params":{"text":"
You must act lawfully in the best interests of your client.<\/p>\n\n
You must have in place adequate arrangements for the management of conflicts of interest that may arise in relation to the activities that you undertake in the capacity of a registered BAS agent.<\/p>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"04286a29-0cc2-4f83-be29-7a98d85934bb","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Independence"},{"content":{"params":{"text":"
Unless you have a legal duty to do so, you must not disclose any information relating to a client\u2019s affairs to a third party without your client\u2019s permission.<\/p>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"e663bbcc-f3d5-4d87-bf02-20a825f4f33b","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Confidentiality"},{"content":{"params":{"text":"
You must ensure that BAS services that you provide, or that is provided on your behalf, is provided competently.<\/p>\n\n
You must maintain knowledge and skills relevant to the BAS services that you provide.<\/p>\n\n
You must take reasonable care in ascertaining a client\u2019s state of affairs, to the extent that ascertaining the state of those affairs is relevant to a statement you are making or a thing you are doing on behalf of a client.<\/p>\n\n
You must take reasonable care to ensure that taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client.<\/p>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"99b91796-0938-4177-8b4f-52d3229ba91b","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Competence"},{"content":{"params":{"text":"
You must not knowingly obstruct the proper administration of the taxation laws.<\/p>\n\n
You must advise your client of the client\u2019s rights and obligations under the taxation laws that are materially related to the BAS services you provide.<\/p>\n\n
You must maintain the professional indemnity insurance that the Board requires you to maintain.<\/p>\n\n
You must respond to requests and directions from the Board in a timely, responsible and reasonable manner.<\/p>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"01229ecb-9b59-404b-b5a9-01fbbdd1a082","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Other responsibilities"}],"hTag":"h2"}

Code of Professional Conduct for BAS agents