Issued: 10 March 2026
Last modified: 10 March 2026
We are committed to making it easier for you to access and use our guidance products library to support you in meeting your obligations and staying compliant. This forms part of our policy guidance priorities for 2026 and, following stakeholder feedback, is part of our broader focus on improving clarity, consistency and usability across our communications.
Currently, we have published guidance on our website across a range of topics explaining how the laws we administer apply to registered tax practitioners and applicants. These products have been grouped into 4 categories – Explanatory Papers, Proposed Guidelines, Information Sheets and Practice Notes and are available at tpb.gov.au/policy-and-guidance.
What’s changing
To improve usability and provide greater consistency across our information products, we are consolidating the 4 existing categories into one, being Guidance Statements or ‘GS’ for short.
This change is designed to make our guidance framework clearer and easier to navigate, while maintaining the integrity and authority of the content.
For example, TPB Explanatory paper TPB(EP) 01/2010 Code of Professional Conduct will become TPB Guidance Statement TPB(GS) 01/2010 Code of Professional Conduct. A full list of updated product names and references is provided in the table below (or you can download the list).
There will be no changes to the substantive content or authority of the content in these products. Only the category name and references will change.
We plan to implement these changes from 30 April 2026. Updates will be provided through our usual communication channels. Follow us on Facebook and LinkedIn, and subscribe to our newsletter to stay updated.
What’s not changing
The following will not be affected by these changes:
- Legislative Instruments will continue to be issued where authorised under the Tax Agent Services Act 2009.
- Exposure Drafts and Discussion Papers will continue to be used for consultation purposes as needed.
- Factsheets and frequently asked questions will continue to be available on our website to support practitioners.
For more information about our information products, see Guide to our information products or contact us.
List of guidance products with their new references
| Existing name of guidance products | New name of guidance products from 30 April 2026 |
|---|---|
TPB Explanatory Paper TPB(EP) 01/2010 Code of Professional Conduct | TPB Guidance Statement TPB(GS) 01/2010 Code of Professional Conduct |
TPB Explanatory Paper TPB(EP) 02/2010 Fit and proper person | TPB Guidance Statement TPB(GS) 02/2010 Fit and proper person |
TPB Proposed Guidelines TPB(PG) 01/2010 Course in basic accountancy principles that is approved by the Board | TPB Guidance Statement TPB(GS) 03/2010 Course in basic accountancy principles that is approved by the Board |
TPB Proposed Guidelines TPB(PG) 02/2010 Course in commercial law that is approved by the Board | TPB Guidance Statement TPB(GS) 04/2010 Course in commercial law that is approved by the Board |
TPB Proposed Guidelines TPB(PG) 03/2010 Course in Australian taxation law that is approved by the Board | TPB Guidance Statement TPB(GS) 05/2010 Course in Australian taxation law that is approved by the Board |
TPB Explanatory Paper TPB(EP) 03/2010 Professional indemnity insurance requirements for registered tax and BAS agents | TPB Guidance Statement TPB(GS) 06/2010 Professional indemnity insurance requirements for tax and BAS agents |
TPB Information Sheet TPB(I) 02/2011 Claiming a lien over client property | TPB Guidance Statement TPB(GS) 07/2011 Claiming a lien over client property |
TPB Information Sheet TPB(I) 03/2011 Agents conducting business in the capacity of trustee of a trust: registration considerations | TPB Guidance Statement TPB(GS) 08/2011 Tax practitioners conducting business in the capacity of trustee of a trust: registration considerations |
TPB Information Sheet TPB(I) 04/2011 BAS agent educational qualification requirements | TPB Guidance Statement TPB(GS) 09/2011 BAS agent educational qualification requirements |
TPB Information Sheet TPB(I) 05/2011 Information regarding the assessment aspect and requirements of an approved course in basic GST/BAS taxation principles | TPB Guidance Statement TPB(GS) 10/2011 Information regarding the assessment aspect and requirements of an approved course in basic GST/BAS taxation principles |
TPB Information Sheet TPB(I) 06/2011 Educational qualification requirements for tax practitioners - the mix and match approach to Board approved courses | TPB Guidance Statement TPB(GS) 11/2011 Educational qualification requirements for tax practitioners - the mix and match approach to Board approved courses |
TPB Information Sheet TPB(I) 07/2011 Approval process for course providers | TPB Guidance Statement TPB(GS) 12/2011 Approval process for course providers |
TPB Information Sheet TPB(I) 08/2011 Reports or other advice incorporating tax agent services provided by a third party | TPB Guidance Statement TPB(GS) 13/2011 Reports or other advice incorporating tax agent services provided by a third party |
TPB Information Sheet TPB(I) 09/2011 Digital service providers and the Tax Agent Services Act 2009 | TPB Guidance Statement TPB(GS) 14/2011 Digital service providers and the Tax Agent Services Act 2009 |
TPB Information Sheet TPB(I) 10/2011 Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct | TPB Guidance Statement TPB(GS) 15/2011 Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct |
TPB Information Sheet TPB(I) 11/2011 Challenge test criteria for a Board approved course in basic GST/BAS taxation principles | TPB Guidance Statement TPB(GS) 16/2011 Challenge test criteria for a Board approved course in basic GST/BAS taxation principles |
TPB Information Sheet TPB(I) 12/2012 Insolvency practitioners: Do you need to register as a tax or BAS agent? | TPB Guidance Statement TPB(GS) 17/2012 Insolvency practitioners: Do you need to register as a tax or BAS agent? |
TPB Information Sheet TPB(I) 13/2012 Contractors | TPB Guidance Statement TPB(GS) 18/2012 Contractors |
TPB Information Sheet TPB(I) 14/2012 Tertiary qualifications in a discipline other than accounting for tax agents | TPB Guidance Statement TPB(GS) 19/2012 Tertiary qualifications in a discipline other than accounting for tax agents |
TPB Information Sheet TPB(I) 15/2012 Code of Professional Conduct - Holding money or other property on trust | TPB Guidance Statement TPB(GS) 20/2012 Holding money or other property on trust |
TPB Information Sheet TPB(I) 16/2012 Do valuers need to register as tax agents | TPB Guidance Statement TPB(GS) 21/2012 Do valuers need to register as tax agents |
TPB Information Sheet TPB(I) 17/2013 Reasonable care to ascertain a client’s state of affairs | TPB Guidance Statement TPB(GS) 22/2013 Reasonable care to ascertain a client’s state of affairs |
TPB Information Sheet TPB(I) 18/2013 Reasonable care to ensure taxation laws are applied correctly | TPB Guidance Statement TPB(GS) 23/2013 Reasonable care to ensure taxation laws are applied correctly |
TPB Information Sheet TPB(I) 19/2014 Code of Professional Conduct – Managing conflicts of interest | TPB Guidance Statement TPB(GS) 24/2014 Managing conflicts of interest |
TPB Information Sheet TPB(I) 20/2014 What is a tax (financial) advice service? | TPB Guidance Statement TPB(GS) 25/2014 What is a tax (financial) advice service? |
TPB Information Sheet TPB(I) 21/2014 Code of Professional Conduct – Confidentiality of client information | TPB Guidance Statement TPB(GS) 26/2014 Confidentiality of client information |
TPB Information Sheet TPB(I) 26/2016 Labour hire/on-hire firms | TPB Guidance Statement TPB(GS)27/2016 Labour hire/on-hire firms |
TPB Information Sheet TPB(I) 27/2016 Acting lawfully in the best interests of clients for tax agents with a tax (financial) advice services condition | TPB Guidance Statement TPB(GS) 28/2016 Acting lawfully in the best interests of clients for tax agents with a tax (financial) advice services condition |
TPB Information Sheet TPB(I) 31/2016 Payroll service providers | TPB Guidance Statement TPB(GS) 29/2016 Payroll service providers |
TPB Practice Note TPB(PN) 1/2017 Cloud computing and the Code of Professional Conduct | TPB Guidance Statement TPB(GS) 30/2017 Cloud computing and the Code of Professional Conduct |
TPB Practice Note TPB(PN) 2/2018 Outsourcing and offshoring of tax services - Code of Professional Conduct considerations | TPB Guidance Statement TPB(GS) 31/2018 Outsourcing and offshoring of tax services - Code of Professional Conduct considerations |
TPB Information Sheet TPB(I) 33/2018 Recognised professional associations – Corporate governance related requirements for recognition under the Tax Agent Services Regulations 2022 | TPB Guidance Statement TPB(GS) 32/2018 Recognised professional associations – Corporate governance related requirements for recognition under the Tax Agent Services Regulations 2022 |
TPB Information Sheet TPB(I) 34/2018 Code of Professional Conduct – complying with taxation laws in the conduct of your personal affairs | TPB Guidance Statement TPB(GS) 33/2018 Complying with taxation laws in the conduct of your personal affairs |
TPB Practice Note TPB(PN) 3/2019 Letters of engagement | TPB Guidance Statement TPB(GS) 34/2019 Letters of engagement |
TPB Information Sheet TPB(I) 35/2020 Recognised professional associations – Exercise of the TPB’s discretion regarding specific requirements for recognition under the Tax Agent Services Regulations 2022 | TPB Guidance Statement 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 |
TPB Practice Note TPB(PN) 4/2021 Use and disclosure of a client’s TFN and TFN information in email communications | TPB Guidance Statement TPB(GS) 36/2021 Use and disclosure of a client’s TFN and TFN information in email communications |
TPB Explanatory Paper TPB(EP) 07/2021 Continuing professional education requirements for tax and BAS agents from 1 July 2022 | TPB Guidance Statement TPB(GS) 37/2021 Continuing professional education requirements for tax and BAS agents |
TPB Explanatory Paper TPB(EP) 08/2022 Continuing professional education policy requirements for tax agents with a tax (financial) advice services condition | TPB Guidance Statement TPB(GS) 38/2022 Continuing professional education requirements for tax agents with a tax (financial) advice services condition |
TPB Proposed Guidelines TPB(PG) 06/2022 Course in Australian taxation law that is approved by the Board for tax agents with a tax (financial) advice services condition | TPB Guidance Statement TPB(GS) 39/2022 Course in Australian taxation law that is approved by the Board for tax agents with a tax (financial) advice services condition |
TPB Proposed Guidelines TPB(PG) 07/2022 Course in commercial law that is approved by the Board for tax agents with a tax (financial) advice services condition | TPB Guidance Statement TPB(GS) 40/2022 Course in commercial law that is approved by the Board for tax agents with a tax (financial) advice services condition |
TPB Information Sheet TPB(I) 37/2022 Relevant tax (financial) advice experience for tax agents with a tax (financial) advice services condition | TPB Guidance Statement TPB(GS) 41/2022 Relevant tax (financial) advice experience for tax agents with a tax (financial) advice services condition |
TPB Practice Note TPB(PN) 5/2022 Proof of identity requirements for client verification | TPB Guidance Statement TPB(GS) 42/2022 Proof of identity requirements for client verification |
TPB Information Sheet TPB(I) 38/2023 What is a BAS service? | TPB Guidance Statement TPB(GS) 43/2023 What is a BAS service? |
TPB Information Sheet TPB(I) 39/2023 What is a tax agent service? | TPB Guidance Statement TPB(GS) 44/2023 What is a tax agent service? |
TPB Information Sheet TPB(I) 40/2023 What is a fee or other reward? | TPB Guidance Statement TPB(GS) 45/2023 What is a fee or other reward? |
TPB Information Sheet TPB(I) 41/2024 Employing or using a disqualified entity in the provision of tax agent services without approval | TPB Guidance Statement TPB(GS) 46/2024 Employing or using a disqualified entity in the provision of tax agent services without approval |
TPB Information Sheet TPB(I) 42/2024 Prohibition on providing tax agent services in connection with an arrangement with a disqualified entity | TPB Guidance Statement TPB(GS) 47/2024 Prohibition on providing tax agent services in connection with an arrangement with a disqualified entity |
TPB Information Sheet TPB(I) 43/2024 Breach reporting under the Tax Agent Services Act 2009 | TPB Guidance Statement TPB(GS) 48/2024 Breach reporting under the Tax Agent Services Act 2009 |
TPB Information Sheet TPB(I) 44/2024 Upholding and promoting the ethical standards of the tax profession | TPB Guidance Statement TPB(GS) 49/2024 Upholding and promoting the ethical standards of the tax profession |
TPB Information Sheet TPB(I) 45/2024 False or misleading statements | TPB Guidance Statement TPB(GS) 50/2024 False or misleading statements |
TPB Information Sheet TPB(I) 46/2024 Managing conflicts of interest when undertaking activities for government and maintaining confidentiality in dealings with government | TPB Guidance Statement TPB(GS) 51/2024 Managing conflicts of interest when undertaking activities for government and maintaining confidentiality in dealings with government |
TPB Information Sheet TPB(I) 47/2024 Obligation to keep proper client records of tax agent services provided | TPB Guidance Statement TPB(GS) 52/2024 Obligation to keep proper client records of tax agent services provided |
TPB Information Sheet TPB(I) 48/2024 Supervision, competency and quality management under the Tax Agent Services Act 2009 | TPB Guidance Statement TPB(GS) 53/2024 Supervision, competency and quality management under the Tax Agent Services Act 2009 |
TPB Information Sheet TPB(I) 49/2024 Keeping your clients informed | TPB Guidance Statement TPB(GS) 54/2024 Keeping your clients informed |