Explanatory Papers

TPB Explanatory Papers (TPB(EP)) provide a detailed explanation of the Board's interpretation of the Tax Agent Services Act 2009 (TASA), Tax Agent Services Regulations 2009 and Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009.

As a foundation document, TPB(EP) contain a detailed explanation of many of the TPB's information products and provide practical examples that can be applied by tax practitioners.

They are designed to assist tax and BAS agents, the relevant institutions, professional associations, potential registrants and the wider community to understand the factors that provide the basis for the Board's approach to the application of the TASA and associated legislation.

TPB (EP) 01/2010: Code of professional conduct

TPB (EP) 02/2010: Fit and proper person

TPB (EP) 03/2010: Professional indemnity insurance

Further information