TPB information products by topic
We have a range of information products, from binding guidance to general information that set out the Tax Practitioners Board's view of how the laws we administer apply to tax practitioners and the wider community.
These products, amongst others, include:
- proposed guidelines
- explanatory papers
- information sheets.
For information on the purpose of these types of documents, refer to Guide to our information products.
Our information products can be broadly grouped under the following topics:
Continuing professional education
Professional indemnity insurance
Recognition requirements for professional associations
Code of Professional Conduct
- Acting lawfully in the best interests of clients for tax (financial) advisers
- Claiming a lien over client property
- Cloud computing and the Code of Professional Conduct
- Code of Professional Conduct - Explanatory paper
- Confidentiality of client information
- Confidentiality of client information for tax (financial) advisers
- Holding money or other property on trust
- Letters of engagement
- Managing conflicts of interest
- Managing conflicts of interest for tax (financial) advisers
- Outsourcing and offshoring of tax services - Code of Professional Conduct considerations
- Reasonable care to ascertain a client's state of affairs
- Reasonable care to ascertain a client's state of affairs for tax (financial) advisers
- Reasonable care to ensure taxation laws are applied correctly
- Reasonable care to ensure taxation laws are applied correctly for tax (financial) advisers
Complaints
Continuing professional education
- Continuing professional education policy requirements for registered tax and BAS agents
- Continuing professional education policy requirements for registered tax (financial) advisers
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 basic accountancy principles approved by the Board
- Course in commercial law approved by the Board
- Course in Australian taxation law that is approved by the Board for tax (financial) advisers
- Course in commercial law that is approved by the Board for tax (financial) advisers
- 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
- Applying for registration during the transitional period: Sufficient experience to be able to provide tax (financial) advice services to a competent standard
- Relevant experience for tax (financial) advisers
Professional indemnity insurance
- Professional indemnity insurance for registered tax and BAS agents
- Professional indemnity insurance for tax (financial) advisers
Recognition requirements for professional associations
Registration
- Contractors
- Do valuers need to register as tax agents?
- Fee or other reward for tax (financial) advisers
- 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
- Sufficient number requirement for partnership and company registered tax (financial) advisers
- Software providers and the Tax Agent Services Act 2009
- 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 registration under the standard option (including renewal) as a tax (financial) adviser
- Termination of registration
- Tertiary qualifications in a discipline other than accountancy
- Trusts and registration
- What is a tax (financial) advice service?
Supervision and control
Last modified: 13 March 2018
