To make our guidance product library easier to navigate and use, we have simplified its structure. This change supports our broader focus on improving clarity, consistency and accessibility across our policy and guidance materials. All guidance products are now grouped under a single category, being Guidance Statements or ‘GS’ for short.

Previously, our guidance products were published across 4 categories, including Explanatory Papers, Proposed Guidelines, Information Sheets and Practice Notes. 

The content and the authority of these products have not changed. Only the category name and reference numbers have been updated. Previous versions remain accessible through the document history section of each Guidance Statement.

This approach provides a clearer and more consistent framework for how we publish and reference guidance, making it easier for practitioners to locate and rely on our materials. 

You can view the updated library at tpb.gov.au/policy-and-guidance.

Legislative Instruments remain unchanged and will continue to be issued where authorised under the Tax Agent Services Act 2009. 

We will also continue to publish Exposure Drafts and Discussion papers, as needed, for consultation, as well as factsheets and frequently asked questions to support tax practitioners.

For more information about our information products, see the Guide to our information products.