Guidance Statements

TPB(GS) 01/2010 Code of Professional Conduct

Issued: 16 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 05/2010 Course in Australian taxation law that is approved by the Board

Issued: 16 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 04/2010 Course in commercial law that is approved by the Board

Issued: 16 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 03/2010 Course in basic accountancy principles that is approved by the Board

Issued: 16 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 02/2010 Fit and proper person

Issued: 16 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 06/2010 Professional indemnity insurance requirements for tax and BAS agents

Issued: 20 December 2010 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 08/2011 Tax practitioners conducting business in the capacity of trustee of a trust: registration considerations

Issued: 11 April 2011 Last modified: 30 April 2026

Guidance Statements

TPB(GS) 07/2011 Claiming a lien over client property

Issued: 11 April 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

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) 09/2011 BAS agent educational qualification requirements

Issued: 11 May 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) 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) 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) 18/2012 Contractors

Issued: 26 June 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) 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) 20/2012 Holding money or other property on trust

Issued: 18 October 2012 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) 22/2013 Reasonable care to ascertain a client’s state of affairs

Issued: 15 November 2013 Last modified: 30 April 2026