Guidance Statements

TPB(GS) 34/2019 Letters of engagement

Issued: 19 July 2019 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

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

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