Policy and guidance material
We have a range of information that sets out our view of how the laws we administer apply to practitioners and applicants. Our information ranges from binding guidance to general information.
Explanatory papers help you understand the factors that provide the basis for our approach to the application of the Tax Agent Services Act 2009 (TASA) and associated legislation.
Practice notes provide practical guidance and assistance to registered tax practitioners on a range of topics, including raising awareness of relevant considerations and further reference information as appropriate.
Information sheets provide a brief overview of our position on a range of topics.
Proposed guidelines are guidelines that we intend to issue, but the formal drafting and Parliamentary tabling processes have not yet been undertaken. We regard ourselves as being bound by these.
Exposure drafts are documents that we invite your comments on.
Discussion papers outline our preliminary views and raise specific consultation points to invite your comments on core elements of our policies.
TPB information products by topic enables you to view all proposed guidelines, exposure drafts, explanatory papers, information sheets and forms by topic.
Guide to our information products provides a description and purpose of the different types of information products.
Last modified: 19 February 2020