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:
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proposed guidelines
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explanatory papers
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information sheets
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practice notes.
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:
Code of Professional Conduct
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Complying with taxation laws in the conduct of your personal affairs
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Outsourcing and offshoring of tax services - Code of Professional Conduct considerations
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Reasonable care to ensure taxation laws are applied correctly
Complaints
Continuing professional education
Education
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Challenge test criteria for a Board approved course in basic GST/BAS taxation principles
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Course in basic accountancy principles approved by the Board
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Required knowledge of the Tax Agent Services Act 2009, including the Code of Professional Conduct
Experience
Professional indemnity insurance
Recognition requirements for professional associations
Registration
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Digital service providers and the Tax Agent Services Act 2009
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Insolvency practitioners: Do you need to register as a tax or BAS agent?
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Reports or other advice incorporating tax agent services provided by a third party
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Tertiary qualifications in a discipline other than accountancy
Supervision and control
Last modified: 20 October 2022