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Jack maintained a bank account in a false name and omitted to include the interest from this account in his income tax return. Jin, a

Jack maintained a bank account in a false name and omitted to include the interest from this account in his income tax return. Jin, a registered tax agent, assisted Jack to set up this account.

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Has Jin breached the Code of Professional Conduct? Explain your reasoning in accordance with Part 3 of Tax Agent Services Act 2009.

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