The information on this site is intended as a general reference for internet users.

While the Tax Practitioners Board (Board) makes every reasonable effort to maintain current and accurate information on this site, the Board accepts no responsibility for the accuracy or completeness of any material contained on this site and recommends that users exercise their own skill and care with respect to its use.

Links to other websites are inserted for convenience and do not constitute endorsement of material on those sites, or any associated organisation, product or service.

Last modified: 14 October 2022