Explanatory Papers

TPB Explanatory Papers (TPB (EP)) provide a detailed explanation of our interpretation of the Tax Agent Services Act 2009 (TASA), Tax Agent Services Regulations 2022 (TASR) and the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009.

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

They are designed to assist tax practitioners, the relevant institutions, professional associations, potential registrants and the wider community to understand the factors that provide the basis for our 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 requirements for tax and BAS agents

TPB(EP) 04/2012: Continuing professional education policy requirements for tax and BAS agents

TPB(EP) 05/2014: Professional indemnity insurance requirements for tax (financial) advisers

TPB(EP) 06/2014: Continuing professional education policy requirements for tax (financial) advisers

TPB(EP) 07/2021: Continuing professional education requirements for tax and BAS agents from 1 July 2022

TPB(EP) 08/2022: Continuing professional education requirements for tax agents with a tax (financial) advice services condition