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Guide to our information products

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
TPB(G)

Legislative instruments that bind the TPB and those to whom they apply, however, they are guidelines (not rules)

Binding

 

2

 

Proposed TPB guidelines
TPB(PG)

Guidelines the TPB intends to issue

Should be followed by the TPB and tax practitioners, subject to particular circumstances

3

Overviews

TPB explanatory papers
TPB(EP)

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
TPB(I)

Overview of the TPB’s position on a topic

Information only

TPB practice notes
TPB(PN)

Practical guidance and assistance on a topic, including raising awareness of relevant considerations Information only

4
Other

Consultative forum reports

General overview of items discussed at
Consultative forum meetings

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 Board 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 the TPB’s 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 the TPB meets with representatives from professional associations to discuss a range of issues. The TPB provides reports of these meetings that summarise key initiatives discussed.

Speeches

Following significant speaking engagements, the TPB 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, including decision trees mapping the path to registration for prospective tax practitioners depending on their circumstances.

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 February 2017