Guide to our information products
We have a range of information products, including products that are or will become available to tax practitioners and the wider community.
These products set out the views of the Tax Practitioners Board (TPB) on how the laws we administer apply to tax practitioners. Our information products range from binding guidance to general information.
|
Tier and description |
Product |
Purpose |
Status |
|---|---|---|---|
|
1 Binding on the TPB and tax practitioners |
TPB guidelines |
Legislative instruments that bind the TPB and those to whom they apply, however, they are guidelines (not rules) |
Binding
|
|
Proposed TPB guidelines |
Guidelines the TPB intends to issue |
Should be followed by the TPB and tax practitioners, subject to particular circumstances |
|
|
3 Overviews |
TPB explanatory papers |
A detailed explanation of the TPB’s interpretation of the Tax Agent Services Act 2009 (TASA) and various professional standards and obligations of tax practitioners |
Information only |
|
TPB information sheets |
Overview of the TPB’s position on a topic |
Information only |
|
|
TPB practice notes |
Practical guidance and assistance on a topic, including raising awareness of relevant considerations | Information only | |
|
4 |
Consultative forum reports |
General overview of items discussed at |
Information only |
|
Speeches |
Copies of speeches following significant speaking engagements |
Information only |
|
|
Website publications |
General information products available on our website |
Information only |
|
|
Media releases |
Information for tax practitioners and the wider community about the release of information or products by the TPB, or to inform them about any other TPB developments |
Information only |
|
|
Corporate documents |
Information about the corporate aspects of the TPB |
Information only |
TPB Guidelines
TPB guidelines (TPB(G)) are legislative instruments that bind both the TPB and those to whom they apply. Although they are binding in nature, TPB guidelines are not rules.
TPB(G)s are issued by the TPB pursuant to the TASA and assist the Board in achieving its statutory functions. TPB(G)s are to be distinguished from TPB information products.
As legislative instruments, TPB(G)s are tabled in both Houses of Parliament and are subject to disallowance by the Parliament.
Proposed TPB guidelines
These are proposed guidelines (TPB(PG)) that the TPB intends to issue, but that have not yet been formally drafted or tabled in Parliament (which can take time).
We will follow TPB(PG)s until they are finalised. However, being proposed TPB(G)s, the TPB may be prepared to consider alternative outcomes to the guidelines in special circumstances.
Advice Products
TPB explanatory papers
TPB explanatory papers (TPB(EP)) provide detailed explanations of the TPB’s interpretation of the TASA and various professional obligations of tax practitioners, translating the legal provisions in the TASA into practical principles to be applied by the profession.
As foundation documents, TPB(EP) contain detailed explanations of our information products. They are designed to assist relevant institutions, professional associations, potential registrants and the wider community to understand the factors that provide the basis for the TPB’s approach to the application of the TASA.
TPB information sheets
TPB information sheets (TPB(I)) provide overviews of our position on a topic. They are not binding in nature and will often summarise information provided in TPB(EP).
Other general information products
Consultative Forum reports
We have regular meetings with the industry through the TPB Consultative Forum, where we meet with representatives from professional associations to discuss a range of issues. We provide reports of these meetings that summarise key initiatives discussed.
Speeches
Following significant speaking engagements, we may provide copies of speeches. These are for information only and are not binding in nature.
Media releases
Media releases provide information to tax practitioners and the wider community about information or products. They may also inform stakeholders of other TPB developments and are not binding in nature.
Website publications
These cover a variety of assistance products provided on our website. These include, amongst others, registration requirements information for prospective tax practitioners and the obligations that registered tax practitioners must meet to maintain their registration with the TPB.
Corporate documents
Corporate documents provide information about the TPB as an organisation. They include documents such as our Annual reports and Corporate Plan.
Last modified: 7 July 2020
