Question 4 (250 words) (15 marks)

a) Identify and briefly describe the principles set out in the Code of Professional Conduct for tax agent professional and ethical standards.

b) Freddie Khan is a registered tax agent. He has a client called Jaspreet Smith who runs a number of business activities in Australia and India. Freddie has a standard set of questions he asks each client. However, Jaspreet has not been honest with Freddie and as a result an amount of $10 000 was not included in Jaspreets return Discuss whether Freddie has breached any of the principles set out in the Code of Professional Practice

c) Discuss the objections, appeals and review process