Other guidance

Breach reporting obligations

Issued: 30 April 2024 Last modified: 30 April 2026

Other guidance

Seeking mental health support

Issued: 1 February 2024 Last modified: 28 August 2024

Exposure drafts

TPB(I) D52/2023 Code of Professional Conduct - Prohibition on providing tax agent services in connection with an arrangement with a disqualified entity

Issued: 18 December 2023 Last modified: 18 December 2023

Exposure drafts

TPB(I) D51/2023 Code of Professional Conduct - Employing or using a disqualified entity in the provision of tax agent services without approval

Issued: 18 December 2023 Last modified: 18 December 2023

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

Other guidance

Relevant experience under franchise arrangements

Issued: 8 December 2022 Last modified: 30 April 2026

Exposure drafts

TPB(I) D47/2022 What is a BAS service?

Issued: 1 August 2022 Last modified: 1 August 2022

Exposure drafts

TPB(I) D50/2022 Code of Professional Conduct – Confidentiality of client information

Issued: 1 August 2022 Last modified: 1 August 2022

Exposure drafts

TPB(I) D48/2022 What is a tax agent service?

Issued: 1 August 2022 Last modified: 1 August 2022

Exposure drafts

TPB(I) D49/2022 What is a fee or other reward?

Issued: 1 August 2022 Last modified: 1 August 2022

Other guidance

Notifiable Data Breaches scheme

Issued: 24 May 2022 Last modified: 24 May 2022

Other guidance

Proof of identity checks for tax practitioners

Issued: 6 May 2022 Last modified: 13 May 2025

Guidance Statements

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

Issued: 31 January 2022 Last modified: 30 April 2026

Other guidance

Registration options to provide tax (financial) advice services

Issued: 1 January 2022 Last modified: 22 February 2024

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