We have a range of guidance products that set out the Tax Practitioners Board's view of how the laws we administer apply to registered tax practitioners and the wider community.

We also have legislative instruments which are binding in nature on both the TPB and those to whom they apply.

For information on the purpose of these types of documents, refer to Guide to our guidance products and legislative instruments.

Our guidance products can be broadly grouped under the following topics:

Code of Professional Conduct

• Claiming a lien over client property
• Cloud computing and the Code of Professional Conduct
• Code of Professional Conduct
• Complying with taxation laws in the conduct of your personal affairs
• Confidentiality of client information
• Employing or using a disqualified entity in the provision of tax agent services without approval
• Holding money or other property on trust
• Letters of engagement
• Managing conflicts of interest
• Outsourcing and offshoring of tax services - Code of Professional Conduct considerations
• Prohibition on providing tax agent services in connection with an arrangement with a disqualified entity
• Reasonable care to ascertain a client's state of affairs
• Reasonable care to ensure taxation laws are applied correctly

Complaints

• Complaints
• Investigations
• Whistleblower legislation
• Breach reporting obligations

Continuing professional education

• Continuing professional education policy requirements for tax and BAS agents
• Continuing professional education policy requirements for tax agents with a tax (financial) advice services condition

Education

• Approval process for course providers
• BAS agent educational qualification requirements
• Challenge test criteria for a Board approved course in basic GST/BAS taxation principles
• Course in Australian taxation law approved by the Board
• Course in Australian taxation law that is approved by the Board for tax agents with a tax (financial) advice services condition
• Course in basic accountancy principles approved by the Board
• Course in commercial law approved by the Board
• Course in commercial law that is approved by the Board for tax agents with a tax (financial) advice services condition
• Educational qualification requirements for tax practitioners - the mix and match approach to Board approved courses
• Information regarding the assessment aspect and requirements of an approved course in basic GST/BAS taxation principles
• Required knowledge of the Tax Agent Services Act 2009, including the Code of Professional Conduct

Experience

• Relevant tax (financial) advice experience for tax agents with a tax (financial) advice services condition

Professional indemnity insurance

• Professional indemnity insurance requirements for tax and BAS agents

Recognition requirements for professional associations

• Recognised professional associations - Corporate governance related requirements for recognition under the Tax Agent Services Regulations 2022
• Recognised professional associations – Exercise of the TPB’s discretion regarding specific requirements for recognition under the Tax Agent Services Regulations 2022

Registration

• Contractors
• Digital service providers and the Tax Agent Services Act 2009
• Do valuers need to register as tax agents?
• Fit and proper person
• Insolvency practitioners: Do you need to register as a tax or BAS agent?
• Labour hire/on-hire firms
• Payroll service providers
• Reports or other advice incorporating tax agent services provided by a third party
• Summary of qualification and experience requirements for registration (including renewal) as a BAS agent
• Summary of qualification and experience requirements for registration (including renewal) as a tax agent
• Summary of qualification and experience requirements for registering as a tax agent to provide tax (financial) advice services
• Termination of registration
• Tertiary qualifications in a discipline other than accountancy
• Trusts and registration

Supervision and control

• Supervision, competency and quality management under the Tax Agent Services Act 2009