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) 27/2016 Labour hire/on-hire firms

Issued: 8 January 2016 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) 12/2011 Approval process for course providers

Issued: 19 June 2015 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) 25/2014 What is a tax (financial) advice service?

Issued: 30 June 2014 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) 23/2013 Reasonable care to ensure taxation laws are applied correctly

Issued: 15 November 2013 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 22/2013 Reasonable care to ascertain a client’s state of affairs

Issued: 15 November 2013 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 21/2012 Do valuers need to register as tax agents

Issued: 19 October 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 20/2012 Holding money or other property on trust

Issued: 18 October 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 19/2012 Tertiary qualifications in a discipline other than accounting for tax agents

Issued: 13 September 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 17/2012 Insolvency practitioners: Do you need to register as a tax or BAS agent?

Issued: 26 June 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 18/2012 Contractors

Issued: 26 June 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 16/2011 Challenge test criteria for a Board approved course in basic GST/BAS taxation principles

Issued: 20 February 2012 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 15/2011 Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct

Issued: 15 December 2011 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 13/2011 Reports or other advice incorporating tax agent services provided by a third party

Issued: 17 October 2011 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 09/2011 BAS agent educational qualification requirements

Issued: 11 May 2011 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 10/2011 Information regarding the assessment aspect and requirements of an approved course in basic GST/BAS taxation principles

Issued: 11 May 2011 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 11/2011 Educational qualification requirements for tax practitioners - the mix and match approach to Board approved courses

Issued: 11 May 2011 Last modified: 30 April 2026