Tax Planning and Related Services

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This project aims to strengthen the Code in guiding professional accountants in both business and public practice when providing tax planning services to clients or performing tax planning services for employing organisations. The enhanced guidance also assists professional accountants in exercising judgment in navigating the complexities and uncertainties of tax planning and determining the appropriate course of action in the circumstances.

This project is now completed with the amending standard issued on 31 January 2025. The amending standard is effective from 1 July 2025, with early adoption permitted.

Related Documents:

Technical Alert
Exposure Draft 03/24
Comment PDF
Deloitte View
CA ANZ View
CPA Australia View
Institute of Public Accountants View
KPMG View
EY View
Tax Practitioners Board (TPB) - CONFIDENTIAL
Project Contact
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Project Lead
Jacinta Hanrahan Technical Director
CLOSED FOR COMMENT

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APESB develop and issue, in the public interest, high quality professional and ethical standards.

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