Other guidance

Relevant experience under franchise arrangements

Issued: 8 December 2022 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

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) 45/2023 What is a fee or other reward?

Issued: 31 January 2023 Last modified: 30 April 2026

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

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

Other guidance

Seeking mental health support

Issued: 1 February 2024 Last modified: 28 August 2024

Other guidance

Breach reporting obligations

Issued: 30 April 2024 Last modified: 30 April 2026

Exposure drafts

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

Issued: 30 April 2024 Last modified: 30 April 2024

Other guidance

Incapacity of a tax practitioner

Issued: 16 May 2024 Last modified: 16 May 2024

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

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

Exposure drafts

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

Issued: 6 August 2024 Last modified: 16 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) 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) 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) 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) D61/2024 Keeping your clients informed

Issued: 24 October 2024 Last modified: 31 March 2025

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) D57/2024 False or misleading statements

Issued: 24 October 2024 Last modified: 24 October 2024