We have a range of information products, including products that are, or will become available to tax practitioners and the wider community.
These products set out the views of the Tax Practitioners Board (TPB) on how the laws we administer apply to tax practitioners and applicants. Our information products range from binding guidance to general information.
Explanatory papers
TPB Explanatory papers (TPB(EP)) provide a detailed explanation of our interpretation of the Tax Agent Services Act 2009 (TASA) and associated legislation, and various professional standards and obligations of tax practitioners. TPB(EP)s translate the legal provisions in the TASA into practical principles to be applied by the profession.
As foundation documents, TPB(EP)s are designed to assist tax practitioners, relevant institutions, professional associations, potential registrants and the wider community to understand the factors that provide the basis for our approach to the application of the TASA and associated legislation.
Information sheets
TPB Information sheets (TPB(I)) provide an overview of the TPB's position on a range of topics. They are not binding in nature and will often summarise information provided in TPB(EP)s.
Practice notes
TPB Practice notes (TPB(PN)) provide practical guidance and assistance to tax practitioners on a range of topics, including raising awareness of relevant considerations and further reference information as appropriate.
Legislative instruments
The TPB’s legislative instruments bind both the TPB and those to whom they apply. Although they are binding in nature, they are not rules.
Legislative instruments are issued by the TPB pursuant to the TASA and assist the TPB in achieving its statutory functions. As legislative instruments, they are tabled in both Houses of Parliament and are subject to disallowance by the Parliament.
Proposed guidelines
These are the TPB's Proposed guidelines (TPB(PG)) that the TPB intends to issue, but the formal drafting and Parliamentary tabling processes have not yet been undertaken (which can take time).
The TPB intends to follow them until such time as they are finalised as the TPB’s legislative instruments and we expect tax practitioners to follow them as well. However, being TPB(PG)s, the TPB may be prepared to consider alternative outcomes to the guidelines in special circumstances.
Exposure drafts
We release a number of draft information products as Exposure drafts for public comment and we invite submissions in relation to the information contained in each.
Any written submissions in relation to Exposure drafts should be made by their closing date to the Secretary of the Tax Practitioners Board by:
Email 
Post
Mail to:
Tax Practitioners Board
GPO Box 1620
SYDNEY NSW 2001
Discussion papers
Our Discussion papers invite feedback in relation to our initial consideration or review of particular policy guidance. Generally, these papers outline preliminary views and raise specific consultation points on core policy elements, with these views subject to further consultation with relevant stakeholders before the TPB determines its next steps.
We release our Discussion papers for public comment. Written submissions in relation to discussion papers should be made to the TPB by their closing date by:
Post
Mail to:
Tax Practitioners Board
GPO Box 1620
SYDNEY NSW 2001
Consultative Forum and Tax Practitioner Governance and Forum reports
We hold regular meetings with the industry through the TPB Consultative Forum and Tax Practitioner Governance and Standards Forum, where we meet with representatives from professional associations to discuss a range of issues. We provide a general overview of key items discussed in our Consultative Forum and Tax Practitioner Governance and Standards Forum reports.
View Consultative Forum reports
View Tax Practitioner Governance and Standards Forum reports
Other guidance
Some helpful information is provided for tax practitioners in our other guidance on a range of TPB and non-TPB related matters.
Last modified: 15 November 2022