Guidance Statements

TPB(GS) 49/2024 Upholding and promoting the ethical standards of the tax profession

Issued: 23 December 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 48/2024 Breach reporting under the Tax Agent Services Act 2009

Issued: 23 December 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 46/2024 Employing or using a disqualified entity in the provision of tax agent services without approval

Issued: 12 June 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 47/2024 Prohibition on providing tax agent services in connection with an arrangement with a disqualified entity

Issued: 12 June 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 45/2023 What is a fee or other reward?

Issued: 31 January 2023 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 44/2023 What is a tax agent service?

Issued: 31 January 2023 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 43/2023 What is a BAS service?

Issued: 31 January 2023 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 42/2022 Proof of identity requirements for client verification

Issued: 31 January 2022 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 40/2022 Course in commercial law that is approved by the Board for tax agents with a tax (financial) advice services condition

Issued: 1 January 2022 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 39/2022 Course in Australian taxation law that is approved by the Board for tax agents with a tax (financial) advice services condition

Issued: 1 January 2022 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 41/2022 Relevant tax (financial) advice experience for tax agents with a tax (financial) advice services condition

Issued: 1 January 2022 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 38/2022 Continuing professional education requirements for tax agents with a tax (financial) advice services condition

Issued: 1 January 2022 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 37/2021 Continuing professional education requirements for tax and BAS agents

Issued: 30 November 2021 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 36/2021 Use and disclosure of a client’s TFN and TFN information in email communications

Issued: 14 April 2021 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 35/2020 Recognised professional associations – Exercise of the TPB’s discretion regarding specific requirements for recognition under the Tax Agent Services Regulations 2022

Issued: 30 October 2020 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 34/2019 Letters of engagement

Issued: 19 July 2019 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 33/2018 Complying with taxation laws in the conduct of your personal affairs

Issued: 11 December 2018 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 31/2018 Outsourcing and offshoring of tax services - Code of Professional Conduct considerations

Issued: 27 February 2018 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 32/2018 Recognised professional associations – Corporate governance related requirements for recognition under the Tax Agent Services Regulations 2022

Issued: 27 February 2018 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 30/2017 Cloud computing and the Code of Professional Conduct

Issued: 25 January 2017 Last modified: 30 April 2026