The legislation is the primary source. TPB guidance explains the TPB’s view of how the law applies and provides useful examples, but it does not replace the legislation.

Core law

1. Tax Agent Services Act 2009
   https://www.legislation.gov.au/C2009A00013/latest

2. Tax Agent Services (Code of Professional Conduct) Determination 2024
   https://www.legislation.gov.au/F2024L00849/latest

3. TPB — Code of Professional Conduct
   https://www.tpb.gov.au/code-professional-conduct

4. TPB(GS) 01/2010 — Code of Professional Conduct
   https://www.tpb.gov.au/tpb-gs-01-2010-code-professional-conduct

Guidance on the eight additional duties

5. TPB(GS) 49/2024 — Upholding and promoting ethical standards
   https://www.tpb.gov.au/tpb-gs-49-2024-upholding-and-promoting-ethical-standards-tax-profession

6. TPB(GS) 50/2024 — False or misleading statements
   https://www.tpb.gov.au/tpb-gs-50-2024-false-or-misleading-statements

7. TPB(GS) 51/2024 — Government conflicts and confidentiality
   https://www.tpb.gov.au/tpb-gs-51-2024-managing-conflicts-interest-when-undertaking-activities-government-and-maintaining-confidentiality-dealings-government

8. TPB(GS) 52/2024 — Proper client records
   https://www.tpb.gov.au/tpb-gs-52-2024-obligation-keep-proper-client-records-tax-agent-services-provided

9. TPB(GS) 53/2024 — Supervision, competency and quality management
   https://www.tpb.gov.au/tpb-gs-53-2024-supervision-competency-and-quality-management-under-tax-agent-services-act-2009

10. TPB(GS) 54/2024 — Keeping clients informed
    https://www.tpb.gov.au/tpb-gs-54-2024-keeping-your-clients-informed

Related practice guidance

11. Reasonable care — https://www.tpb.gov.au/reasonable-care
12. Letters of engagement — https://www.tpb.gov.au/letters-engagement
13. Public Register — https://www.tpb.gov.au/public-register
14. Complaints — https://www.tpb.gov.au/complaints
15. Professional indemnity insurance — https://www.tpb.gov.au/professional-indemnity-insurance
16. Disqualified entities — https://www.tpb.gov.au/code-obligations-when-you-employ-use-or-have-arrangement-disqualified-entity
17. Breach reporting — https://www.tpb.gov.au/breach-reporting
18. TPB(GS) 48/2024 — Breach reporting — https://www.tpb.gov.au/tpb-gs-48-2024-breach-reporting-under-tax-agent-services-act-2009
19. Client verification — https://www.tpb.gov.au/client-verification-process-tax-practitioners
20. TPB(GS) 55/2026 — Use of artificial intelligence and the Code — https://www.tpb.gov.au/tpbgs-552026-use-artificial-intelligence-and-code-professional-conduct

Maintenance rule for the website

Before publishing a material update:

1. open the current Act and Determination on the Federal Register of Legislation
2. confirm each instrument is in force
3. check the modification date of each TPB guidance statement
4. check whether the TPB has issued a new fact sheet, FAQ or guidance statement
5. update the review date and changelog
6. keep a record of the source pages checked.