Exposure drafts

Exposure Draft TPB(I) D62/2026 The use of Artificial Intelligence and the Code of Professional Conduct

Issued: 24 March 2026 Last modified: 24 March 2026

Guidance Statements

TPB(GS) 51/2024 Managing conflicts of interest when undertaking activities for government and maintaining confidentiality in dealings with government

Issued: 23 December 2024 Last modified: 30 April 2026

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) 53/2024 Supervision, competency and quality management under the Tax Agent Services Act 2009

Issued: 23 December 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 52/2024 Obligation to keep proper client records of tax agent services provided

Issued: 23 December 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 50/2024 False or misleading statements

Issued: 23 December 2024 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 54/2024 Keeping your clients informed

Issued: 23 December 2024 Last modified: 30 April 2026

Exposure drafts

TPB(I) D57/2024 False or misleading statements

Issued: 24 October 2024 Last modified: 24 October 2024

Exposure drafts

TPB(I) D58/2024 Managing conflicts of interest when undertaking activities for government and maintaining confidentiality in dealings with government

Issued: 24 October 2024 Last modified: 24 October 2024

Exposure drafts

TPB(I) D61/2024 Keeping your clients informed

Issued: 24 October 2024 Last modified: 31 March 2025

Exposure drafts

TPB(I) D56/2024 Upholding and promoting the ethical standards of the tax profession

Issued: 24 October 2024 Last modified: 6 November 2024

Exposure drafts

TPB(I) D60/2024 Supervision, competency and quality management under the Tax Agent Services Act 2009

Issued: 24 October 2024 Last modified: 24 October 2024

Exposure drafts

TPB(I) D59/2024 Obligation to keep proper client records of tax agent services provided

Issued: 24 October 2024 Last modified: 24 October 2024

Exposure drafts

TPB(I) D55/2024 Managing conflicts of interest and maintaining confidentiality in dealings with government

Issued: 6 August 2024 Last modified: 16 October 2024

Exposure drafts

TPB(I) D54/2024 False or misleading statements to the TPB or Commissioner

Issued: 6 August 2024 Last modified: 16 October 2024

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

Other guidance

Incapacity of a tax practitioner

Issued: 16 May 2024 Last modified: 16 May 2024

Exposure drafts

TPB(I) D53/2024 Breach reporting under the Tax Agent Services Act 2009

Issued: 30 April 2024 Last modified: 30 April 2024