The functions of the Board are:
(a) to administer the system for the registration of * registered tax agents and BAS agents; and
(i) applications for registration; and
(ii) conduct that may breach this Act; and
(c) to impose sanctions for non - compliance with the * Code of Professional Conduct; and
(d) to issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in paragraphs (a), (b) and (c); and
(e) such other functions as are conferred on the Board by this Act, the regulations or any other law of the Commonwealth; and
(f) to do anything incidental or conducive to the performance of
its functions.