What distinguishing feature does the ATO Green Book provide regarding tax agents?

The ATO Green Book emphasizes that tax agents must comply with professional standards and ethics, which is crucial for maintaining the integrity of the taxation profession. These standards ensure that tax agents act in the best interest of their clients while also fulfilling their legal obligations to the taxation system. Compliance with professional standards promotes accountability, competence, and transparency in tax practices, which is vital for both the protection of clients and the integrity of the tax system as a whole.

By adhering to these professional standards and ethics, tax agents are better equipped to provide quality advice and assistance to taxpayers, ensuring that they navigate the complexities of the tax landscape appropriately and effectively. This adherence instills trust in the relationship between tax agents and their clients and reinforces the overall credibility of the tax profession.