Requirements of membership
Tax professionals play a central role in the administration, operation and stewardship of Australia’s taxation and superannuation legislation. It is imperative that members’ conduct reflects the importance of this role.
For this reason, the Institute requires members to meet a high standard of professional integrity. Each member is required to meet the standards of professional and ethical conduct set out in the Taxation Laws and the Institute’s Code of Professional Conduct (contained in By-Law 13 and published on the Institute’s website).
Our complaints process is detailed in our Code of Professional Conduct, and the procedure for investigating complaints and disciplinary action is detailed in our By-Laws.