POLICY AND GUIDANCE TPB policy and guidance Search terms Document types Select an optionExplanatory papersPractice notesInformation sheetsProposed guidelinesDiscussion papersExposure draftsOther guidance Publication years Select an option2025202420232022202120202019201820172016201520142013201220112010 Sort by IssuedLast modifiedRelevanceTitle Order OldestNewest Apply Practice notes TPB(PN) 5/2022 Proof of identity requirements for client verification Issued: 31 January 2022 Last modified: 14 October 2024 Read online Download PDF Practice notes TPB(PN) 4/2021 Use and disclosure of a client’s TFN and TFN information in email communications Issued: 14 April 2021 Last modified: 1 April 2022 Read online Download PDF Practice notes TPB(PN) 3/2019 Letters of engagement Issued: 19 July 2019 Last modified: 22 August 2025 Read online Download PDF Practice notes TPB(PN) 2/2018 Outsourcing and offshoring of tax services - Code of Professional Conduct considerations Issued: 27 February 2018 Last modified: 1 April 2022 Read online Download PDF Practice notes TPB(PN) 1/2017 Cloud computing and the Code of Professional Conduct Issued: 25 January 2017 Last modified: 1 April 2022 Read online Download PDF