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The Tax Practitioners Board (TPB) has amended Proposed guideline TPB(PG) 02/2010 entitled "Course in commercial law that is approved by the Board".

The document is a TPB proposed guideline (TPB(PG)) that the TPB intends to issue as a TPB guideline (TPB(G)) under s 60-15(d) of the Tax Agent Services Act 2009 (TASA), but on which the formal drafting and Parliamentary tabling processes have not yet been undertaken.

The TPB intends to follow this TPB(PG) until such time as the TPB(G) is formally made. However, being proposed guidelines, the TPB may be prepared to consider alternative outcomes to the TPB(PG) in special circumstances.

This TPB(PG) sets out the views of the TPB in relation to the meaning of ‘a course in commercial law that is approved by the Board’ for the purpose of Items 201(b), 203(d) and 205(a)(iii) of Part 2 of Schedule 2 to TASR. This TPB(PG) includes information relating to the following aspects of a course: topics and learning outcomes, duration, course providers, education level, manner of delivery, assessment and currency.


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