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14 Oct 2021 Tax Practitioners Board

TPB releases new guidance on supervisory arrangements

The Tax Practitioners Board (TPB) has finalised guidance on the supervisory arrangements requirements under the Tax Agent Services Act 2009 (TASA). The TPB’s draft guidance was released for public consultation on 31 May 2021.

The TASA requires all partnership and company entities to meet the ‘sufficient number’ requirement. The guidance will assist these entities to understand what this requirement means and what they need to do to meet this requirement. 

The guidance includes helpful measures that will assist tax practitioners to ensure they have adequate supervisory arrangements in place, including where remote work arrangements exist. Tax practitioners can also apply these measures in franchise arrangements to ensure effective supervision is provided. 

Continuing professional education – Questions and answers

The Tax Practitioners Board has compiled questions they received during their recent webinar Continuing professional education (CPE).

You can view the answers to these questions here.

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