Other guidance

Effect of undischarged bankruptcy on registration

Issued: 2 December 2021 Last modified: 2 December 2021

Guidance Statements

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

Issued: 30 November 2021 Last modified: 30 April 2026

Exposure drafts

TPB(I) D46/2021 Supervisory arrangements under the Tax Agent Services Act 2009

Issued: 31 May 2021 Last modified: 31 May 2021

Exposure drafts

TPB(PN) D45/2021 Proof of identity requirements for client verification

Issued: 29 April 2021 Last modified: 29 April 2021

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

Other guidance

Natural disasters

Issued: 22 March 2021 Last modified: 13 January 2026

Exposure drafts

TPB(EP) D43/2021 Continuing professional education requirements for registered tax and BAS agents

Issued: 11 February 2021 Last modified: 11 February 2021

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

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

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

Other guidance

Whistleblower legislation

Issued: 9 December 2019 Last modified: 1 July 2024

Other guidance

Protect your practice from cyber-attacks

Issued: 13 August 2019 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 34/2019 Letters of engagement

Issued: 19 July 2019 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) 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

Guidance Statements

TPB(GS) 29/2016 Payroll service providers

Issued: 9 December 2016 Last modified: 30 April 2026