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Which Is True for the Effects of the Tax Agent

Question 13

Multiple Choice

Which is true for the effects of the Tax Agent Services Act 2009 and its Code of Professional Conduct on all registered tax agents?


A) The Code is optional and is intended more as a voluntary guide
B) The Code does not apply to registered tax agents
C) All registered tax agents must adhere to the Code
D) The Code does not apply if APES 110Code of Ethics for Professional Accountants applies

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