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Anyone have ideas how to answer this? Outline the ways that you could use to research, critically evaluate and apply any changes to current or new legislative or professional conduct requirements relevant to the preparation of activity statements.
Both the ATO and Tax Practitioners Board have a email subscriber service - you may wish to add your details.
In the past decade, the big change was the Tax Agents Services Act 2009 and the associated Code of Professional Conduct (the Code has 14 points).
Safe Harbour Provisions also commenced.
In basic terms, an Agent needs to have a reasonable basis for information submitted to the ATO.
Let us know how you go.