Other guidance

Natural disasters

Issued: 22 March 2021 Last modified: 5 March 2025

Explanatory papers

TPB(EP) 01/2010 Code of Professional Conduct

Issued: 16 December 2010 Last modified: 26 February 2025

Information sheets

TPB(I) 17/2013 Code of Professional Conduct – Reasonable care to ascertain a client’s state of affairs

Issued: 15 November 2013 Last modified: 26 February 2025

Information sheets

TPB(I) 19/2014 Code of Professional Conduct – Managing conflicts of interest

Issued: 21 January 2014 Last modified: 26 February 2025

Information sheets

TPB(I) 18/2013 Code of Professional Conduct – Reasonable care to ensure taxation laws are applied correctly

Issued: 15 November 2013 Last modified: 26 February 2025

Information sheets

TPB(I) 21/2014 Code of Professional Conduct – Confidentiality of client information

Issued: 4 August 2014 Last modified: 13 February 2025

Practice notes

TPB(PN) 3/2019 Letters of engagement

Issued: 19 July 2019 Last modified: 8 January 2025

Information sheets

TPB(I) 38/2023 What is a BAS service?

Issued: 31 January 2023 Last modified: 8 January 2025

Information sheets

TPB(I) 39/2023 What is a tax agent service?

Issued: 31 January 2023 Last modified: 8 January 2025

Information sheets

TPB(I) 40/2023 What is a fee or other reward?

Issued: 31 January 2023 Last modified: 8 January 2025

Information sheets

TPB(I) 43/2024 Breach reporting under the Tax Agent Services Act 2009

Issued: 23 December 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 46/2024 Managing conflicts of interest when undertaking activities for government and maintaining confidentiality in dealings with government

Issued: 23 December 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 47/2024 Obligation to keep proper client records of tax agent services provided

Issued: 23 December 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 44/2024 Upholding and promoting the ethical standards of the tax profession

Issued: 23 December 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 48/2024 Supervision, competency and quality management under the Tax Agent Services Act 2009

Issued: 23 December 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 45/2024 False or misleading statements

Issued: 23 December 2024 Last modified: 23 December 2024

Other guidance

Breach reporting obligations

Issued: 30 April 2024 Last modified: 23 December 2024

Information sheets

TPB(I) 49/2024 Keeping your clients informed

Issued: 23 December 2024 Last modified: 23 December 2024

Exposure drafts

TPB(I) D56/2024 Upholding and promoting the ethical standards of the tax profession

Issued: 24 October 2024 Last modified: 6 November 2024

Exposure drafts

TPB(I) D61/2024 Keeping your clients informed

Issued: 24 October 2024 Last modified: 24 October 2024