Guidance Statements

TPB(GS) 23/2013 Reasonable care to ensure taxation laws are applied correctly

Issued: 15 November 2013 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 24/2014 Managing conflicts of interest

Issued: 21 January 2014 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 25/2014 What is a tax (financial) advice service?

Issued: 30 June 2014 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 26/2014 Confidentiality of client information

Issued: 4 August 2014 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 12/2011 Approval process for course providers

Issued: 19 June 2015 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 14/2011 Digital service providers and the Tax Agent Services Act 2009

Issued: 16 July 2015 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 27/2016 Labour hire/on-hire firms

Issued: 8 January 2016 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 28/2016 Acting lawfully in the best interests of clients for tax agents with a tax (financial) advice services condition

Issued: 13 October 2016 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 29/2016 Payroll service providers

Issued: 9 December 2016 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

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

Issued: 11 December 2018 Last modified: 30 April 2026

Exposure drafts

TPB(PN) D40/2019 Letters of engagement

Issued: 10 May 2019 Last modified: 10 May 2019

Guidance Statements

TPB(GS) 34/2019 Letters of engagement

Issued: 19 July 2019 Last modified: 30 April 2026

Other guidance

Protect your practice from cyber-attacks

Issued: 13 August 2019 Last modified: 30 April 2026

Other guidance

Whistleblower legislation

Issued: 9 December 2019 Last modified: 1 July 2024

Discussion papers

TPB(DP) D1/2020 Tax Practitioners Board: Continuing professional education requirements for tax practitioners under the Tax Agent Services Act 2009

Issued: 19 February 2020 Last modified: 19 February 2020

Exposure drafts

TPB(PN) D42/2020 Use and disclosure of a client’s TFN and TFN information in email communications

Issued: 1 September 2020 Last modified: 1 September 2020

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