Tax Practitioners Board
GPO Box 1620 Sydney NSW 2001
Contact:
Sarah Pannam
Direct:
(03) 9275 2910
Alex Pentland
Email:
xxx@xxx.xxx.xx
Website:
www.tpb.gov.au
By email only xxxxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxx.xxx.xx
Date:
14 September 2023
Dear Alex Pentland,
Your Freedom of Information Request to the Tax Practitioners Board
1. I refer to your request under the
Freedom of Information Act 1982 (Cth) (
FOI Act)
to the Tax Practitioners Board (
the Board) on 19 August 2023 (
FOI request).
2. On 19 August 2023, you specifically requested access to the following documents
and information:
I seek access to the Style Guide for the Tax Practitioners Board
3. I am an officer authorised under section 23 of the FOI Act to make decisions
regarding access to documents. My decision and the reasons for that decision are
outlined below.
Decision
4. There is one document which falls within the scope of your FOI request, that was
located by searching the Board’s electronic systems.
5. I have decided to grant you full access to the relevant document which was
described in your FOI request.
6. I give access to this information in good faith in the belief that the access is
required and permitted to be given in response to a FOI request. In making my
decision, I referred to the following:
a. the terms of your FOI request;
b. the content of the identified document that falls within the scope of your FOI
request;
c. the relevant provisions of the FOI Act;
d. the guidelines issued by the Australian Information Commissioner under
section 93A of the FOI Act (FOI Guidelines); and
e. the relevant provisions of the
Tax Agent Services Act 2009 (
TASA).
Your review rights
7. Please refer to the
enclosed ‘Notice of review rights’ document for further information
about your review rights in relation to this decision regarding your FOI request.
Further assistance and information
8. Please note that under section 70-35 of the TASA, the Board is not obliged to
disclose official information to a court.
9. If you have any queries in relation to this decision, please do not hesitate to
contact Sarah Pannam by email at
xxx@xxx.xxx.xx.
Yours sincerely,
Sarah Pannam
Lawyer
Tax Practitioners Board
Encl:
1.
Notice of Rights of Review
2.
TPB Style Guide dated September 2023
Tax Practitioners Board Decision
Notice of Rights of Review
Your review rights commence from receipt of this decision.
Internal Review
Under section 54 of the
Freedom of Information Act 1982 (FOI Act), you may apply for an internal review of this
decision. Your application must be made by whichever date is the later between:
30 days of you receiving this notice; or
15 days of you receiving the documents to which you have been granted access.
An internal review will be conducted by a different officer from the original decision-maker. No particular form is
required to apply for review, although it will assist your case to set out in the application, the grounds on which
you believe that the original decision should be overturned.
An application for an internal review of a decision can be sent by email to
xxx@xxx.xxx.xx or by post to:
FOI Coordinator
Tax Practitioners Board
Legal Unit
PO Box 1200
BRISBANE QLD 4001
If you choose to seek an internal review, you will subsequently have a right to apply to the Australian
Information Commissioner for a review of the internal review decision.
External review by the Australian Information Commissioner
Alternatively, under section 54L of the FOI Act, you may seek review of this decision by the Australian
Information Commissioner without first going to internal review. Your application must be made within 60
days of you receiving this notice.
The Information Commissioner is an independent office holder who may review decisions of agencies and
Ministers under the FOI Act. More information is available on the Information Commissioner’s website
www.oaic.gov.au.
You can contact the Information Commissioner to request a review of a decision online or by writing to the
Information Commissioner at:
Office of the Australian Information Commissioner
GPO Box 5218
Sydney NSW 2001
TPB Style guide
Using a standard Tax Practitioners Board (TPB) style across al of our communication products helps
create a TPB identity, which assists us to write and speak consistently.
This style guide is based on the
Australian Government Style Manual and has been tailored to include
some TPB specific terms and style requirements that reflect our official style.
Refer to the Style Manual if your specific style query is not addressed in this document or contact
TPB communications.
Last updated: September 2023
link to page 6 link to page 7 link to page 8 link to page 9 link to page 10 link to page 11 link to page 12 link to page 13 link to page 14 link to page 15 link to page 16 link to page 17 link to page 18 link to page 19 link to page 20 link to page 21 link to page 22 link to page 23
Topics covered
•
Referring to the TPB, Board members, CEO Secretary and tax practitioners –
Slide 3
•
Acts of parliament, regulations and government terms –
Slide 4
•
Referencing legislation –
Slide 5
•
Referring to our website in paper and email communications
– Slide 6
•
TPB style to be used in paper and email correspondence –
Slide 7
•
Gender and sexual diversity –
Slide 8
•
Correspondence –
Slide 9
•
Signature blocks –
Slide 10
•
Clear language and writing style
•
Plain language and Links –
Slide 11
•
Lists
– Slide 12
•
Style rules and conventions
•
Dates and time
– Slide 13
•
Numbers and measurements –
Slide 14
•
Percentages and telephone numbers –
Slide 15
•
Punctuations –
Slide 16
•
Colons, Commas, Exclamation marks and Full stops –
Slide 17
•
Hyphens –
Slide 18
•
Quotation marks, Semicolons and Italics–
Slide 19
•
Appendix – references –
Slide 20
2
Referring to the TPB, Board members, CEO Secretary and tax practitioners
Referring to the Tax Practitioners Board
Addressing Board members and CEO Secretary
• Use Tax Practitioners Board (TPB) in the first instance and in
Refer to Board members as outlined below including the use of post
subsequent references use TPB.
nominals.
• Use 'us' or 'we' when using the first-person stance.
• Peter de Cure AM, Chair of
• Andrew Conway, Board
the Tax Practitioners Board
member
• In most text, such as news articles and social media, we use first
• Debra Anderson, Board
• Steven Dobson, Board
person ('we' and 'us’) when referring to ourselves, and not the
member
member
short form of our name (TPB).
• Judy Sullivan, Board member • Michael O’Neil , CEO
• Do not refer to the TPB in plural.
• Craig Stephens, Board
Secretary of the Tax
member
Practitioners Board
• For example, say ‘The Tax Practitioners Board is the national
body responsible for registration and regulation of tax and BAS
agents.’
In formal communications, such as media releases, write their
names in ful for the first instance. In subsequent references use
• The term ‘Board’ is only used in certain instances:
their title and surname. For less formal communications, such as
• Peter Hogan, Board member
• when quoting legislation or referring to terms used in
social and website content, initial y write their names in ful then use
legislation – for example, Board approved courses
their first name only.
• when referring to Board members as a col ective group.
When applicable to the content, ensure to use the Board members
preferred pronoun.
Referring to registered
‘Tax practitioners’ is a general term used when referring to registered tax agents & BAS agents.
tax practitioners
When referring to specific type of tax practitioners, use individual tax agents, company BAS agents etc
Unregistered preparers
When referring to the unregistered population.
3
Acts of parliament, regulations and government terms
Referring to Acts of parliament
Style for regulation and bill titles is not italics
• Use title case for the titles of Acts.
Write as:
• Use italics for the first mention of these titles.
Tax Agent Services Regulations 2022
• Include any shorter, informal or acronym of the Act
Financial Sector Reform (Hayne Royal Commission Response—
name in brackets after the title at first mention. Use the
Better Advice) Bil 2021
shorter/informal title after that.
Always use an initial capital for the word ‘Bil ’ when writing about a
For example: Use
Tax Agent Services Act 2009 (TASA)
specific bil (e.g., This Bil ..)
and in subsequent references use TASA.
Use lower case when citing an individual regulation or subregulation,
• When quoting schedules of an Act, use capital ‘S’ for
unless they begin a sentence.
both long (Schedule) and shortened (Sch) forms.
Style for other titles of delegated legislation, such as legislative
instruments, is the same as for regulation.
Government terms
• Use initial capitals only for the formal names and titles of government entities. Use lower case for generic references.
• Refer to the national government of Australia as the ‘Australian Government’. Use an initial capital for both words only when they
occur together. Do not use ‘Commonwealth government’ to mean ‘Australian Government’.
• Use an initial capital for the word ‘government’ only if it is part of a formal name. Use lower case at other times. For example,
the Victorian Government.
4
Referencing legislation
Examples
An Act contains sections, which are often divided into
subsections. Subsections might be divided into paragraphs
The registration requirements are in section 20- 5 of the
Tax Agent
and subparagraphs.
Services Act 2009 (TASA).
Use lower case for these units unless they begin a
… under Subdivision 20-A of the
Tax Agent Services Act 2009
sentence.
(TASA)…
Paragraph 201(b) in Schedule 2 to the Tax Agent Services
Regulations 2022 (TASR) provides that the individual must have
successful y completed a course in commercial law that is
Sections are usual y grouped into parts, divisions and
approved by the Board.
subdivisions. An Act only has subdivisions if there are
Pursuant to subparagraph 20-5(2)(a)(i ) of the TASA each partner
divisions.
who is an individual must be a fit and proper person.
Always use an initial capital for a specific reference to a
‘Part’, ‘Division’ or ‘Subdivision’.
5
Referring to our website in paper and email communications
There is no need to write the ‘www’ prefix when writing web addresses.
When referring to our website, write our address as tpb.gov.au
Paper communications
Emails
•
Bold tpb.gov.au
• Bold: tpb.gov.au
•
Do not underline
• Underline hyperlinks as some programs do not
necessarily show links in a different colour
•
Show navigation to web content by stepping the
audience through the path
• There is no need to show navigation, instead insert
‘…available on our website at tpb.gov.au > For tax
the hyperlink under the text
practitioners > Apply to register > Tax agent
Continuing professional education
registration’
•
Where available, use an alias like
tpb.gov.au/cpe
•
Alternatively, spel out the ful URL of any links you
use in your letter
(a list of available aliases is included in the Appendix)
•
Where available, use an alias like
tpb.gov.au/cpe
(a list of available aliases is included in the Appendix)
6
TPB style to be used in paper and email correspondence
• Use Arial Nova Light 11-point for text including letters and bulk emails.
• Use only a limited amount of bolding to highlight important words.
• Do not underline to emphasise a point – as this can be confused for a hyperlink.
• Use page numbering if there are more than 2 pages in a document.
• Use paragraph numbers when writing:
• Board reports
• information products, legal documents and advice
• letters longer than 2 pages.
7
Gender
and
sexual
diversity
Inclusive language conveys gender equality and is gender
Pronoun choice
neutral. Respect peoples’ preferences around gender
The APS
style manual recommends you learn the user’s
and sexual identity with pronoun choice, job titles and
preferred
pronoun. If it’s not clear and you can’t ask them,
personal titles.
ensure you choose gender-neutral pronouns. The singular ‘they’
is gender-neutral. It avoids specifying a person’s gender.
Titles
You can use ‘they’ or ‘them’ when you would otherwise use a
‘Ms’ is now widely used instead of ‘Mrs’ or ‘Miss’. It does
singular personal pronoun such as:
not disclose marital status.
• he
• she
‘Mx’ refers to non-binary people and those who do not
• him
wish to be referred to by their gender. Use ‘Mx’ when a
• her.
person indicates this is what they prefer, but not
otherwise.
You can also use ‘themselves’ or ‘themself’ instead of ‘himself’ or
‘herself’. ‘Themself’ is an extension of using ‘they’ for a single
person.
8
Correspondence
Al general correspondence should not include pronouns.
When writing directly to an external party and we know they have specified their gender, the recipient's pronoun preference can
be included.
The TPB registration form includes the fol owing gender
The TPB registration form includes the fol owing title options:
options:
• Mr
• male
• Ms
• female
• Miss
• do not wish to disclose
• Mrs
• indeterminate, intersex, or unspecified.
• Mx
• Dr
Note: This question is not mandatory and wil not appear on
• Hon
the TPB Register.
• Prof
• Rev
9
Signature blocks
Full version (external and internal):
Signature blocks
When emailing individual tax practitioners, ensure you have created your own
official TPB signature block and your contact details are up to date. This wil
be sufficient for providing your contact information for ad hoc tailored emails.
There are 2 signature block options. A full version for external emails and a
short version for internal emails.
Note: The ful version can be used for both external and internal emails,
whereas the short version must only be used for internal emails.
Using Chair’s and Secretary’s signature blocks
Do not use the Chair’s signature block unless you have explicit authorisation
Short version (internal only):
to do so for a specific document.
Use Secretary’s electronic signature block only on FINAL documents, not
drafts.
The Chair or the Secretary must have given approval for use of their signature
in a template or documents.
10
Clear language and writing style – Plain language and links
Plain language and word choice
Using links
•
Write in plain language and choose simple words that people
Use (hyper)links only when they support a user need.
use everyday.
•
Keep sentences short – average of 15 words and maximum
Links reduce readability as they are distracting. Where
25 words. Short sentences help to scan content.
possible, put links at the end of sentences.
•
Avoid unusual words, phrases and jargons.
Write link text that describes the destination in clear words.
•
When using acronyms, expand on their first use.
Links like ‘click here’ or ‘more information’ don’t give the user
any information about the destination.
•
Use personal pronouns such as ‘we’, ‘you’, ‘us’.
•
Use active voice as far as possible as it makes it clear who
It’s best to match the content of the link text to the linked page
must do what.
so the user knows they have reached the right place.
For suggestions of words to avoid and use, refer to the
Style
For example:
Manual
For a list of acceptable POI documents, refer to
Proof-of-
identity checks for tax practitioners
Example of using active voice
Click here for a list of acceptable POI documents.
We wil assess your application within 30 days.
Applications are assessed within 30 days.
11
Clear language and writing style - Lists
Using lists
Using punctuation in lists
Lists are a series of items. Al lists have a lead-in phrase
Use minimal punctuation for al lists.
to introduce the list.
In a bullet or numbered list, do not use semicolons (;) or
Use lists to help users skim information, group related
commas (,) at the end of list items. It clutters the list and makes
information, show an order of steps or arrange
it hard to read.
information by importance.
Only include ‘and’ or ‘or’ after the second-last list item if it is
Lists can be ordered, unordered or numbered.
critical to meaning, for example, in a legal context.
• A bul et list can be ordered or unordered.
Only use a full stop for the last item in a list, unless each item is
a full sentence.
• A numbered list is always ordered.
Avoid using a multilevel list and if you must use one, don’t use
Don’t use a list if you have only one item.
more than 2 levels.
If possible, avoid content with too many lists as it wil be
For more information about the types of lists, refer to the
Style
hard to fol ow.
Manual
12
Style rule and conventions – Dates and time
Writing dates
Writing time
Fol ow Australian convention for dates.
• When writing time, use a colon (:) between the hours and minutes.
In general use numerals for the day and year but spel out the
Use ‘am’ or ‘pm’ in lower case, with a non-breaking space (Ctrl +
month.
Shift + Spacebar) after the number.
Example: 16 September 2021 or Thursday 16 September 2021
• You can use two zeros to show the full hour but not essential.
Avoid writing dates entirely in numbers. Don’t include any
Example: The meeting wil start at 9 am and finish at 10:30 am.
punctuation and don’t shorten dates in text.
• Use ‘noon’, ‘midday’ or ‘midnight’ instead of 12 am or 12 pm where
Where you must write in ful numerals, use an unspaced slash
possible to make it easier for people to be certain of the time.
using the format day/month/year and use single digits for single
Time zones
digit days and months.
• The time zones we commonly refer to are:
Example: 16/9/2021
• EST (Eastern Standard Time)
For financial years, use an en dash (‘Ctrl’ + ‘-’) without any
• EDT (Eastern Daylight-saving Time)
spaces on either side.
• The addition of ‘A’ (to represent ‘Australian’) to the front is included.
Example: 2020–21
• The time zone is written first, fol owed by the time.
Example: AEST 11:30 am and AEDT 11:30 am
Use ‘from’ and ‘to’ in spans of years.
Example: from 2019 to 2021
13
Style rule and conventions – Numbers and measurements
Style for numbers and measurements supports accessibility and readability for users. Numbers as numerals are general y easier for people
to scan. Numbers as words remain a convention that people expect in some types of content, such as formal communications.
Use numerals for 2 and above in text
Units of measurement
1 km or 1 kilometre
In text, the general rule is:
Always use numerals to report a measurement
unless it is a large rounded number.
One kilometre
• use numerals for ‘2’ and above
Use a combination of numerals and words for large numbers over a mil ion when
• write the numbers ‘zero’ and ‘one’ in words.
they are rounded.
We fol ow this rule when writing website content,
Example: The company announced a profit of over $2.5 mil ion.
social media posts and news articles.
When writing formal communications such as media
Choosing between a decimal value or fraction
releases and external letters, write the numbers
• In text, write decimal values as numerals and fractions as words.
‘zero’ to ‘ten’ in words, then numerals for ‘11’ and
above.
• Use decimals when you need to be precise. Add ‘0’ (zero) before a decimal
point for values less than one.
(for example: 0.75, not .75)
• Use fractions when an exact number is not important.
14
Style rule and conventions – Percentages and telephone numbers
Percentages
Telephone numbers
• Use the percentage sign next to a numeral in text, don’t use a
space between the number and the sign.
Space digits to help people read telephone numbers. Put a
non-breaking space between the block of digits.
25% 25 %
Example
• Avoid starting a sentence with the percentage. Reword the
• A landline number: 00 1234 1234
sentence or write the percentage out in words in these
• A mobile number: 0400 000 000
situations.
• An Australia-wide landline number: 1300 000 000
• Avoid using percentages to describe changes. Tel people
what the actual increase or decrease is.
Example: The application fee is now $540. This is a $10
increase from 1 July 2021.
• When using many percentages in your text, put the figures in
brackets or use a list to simplify the text.
Example: In 2020, the number of registered tax practitioners
increased in New South Wales (15%), South Australia (8%)
and Victoria (5%).
15
Punctuations
Write simple sentences with minimal punctuation. Use brackets, colons, semicolons or en dashes only to make the sentence
clearer for readers.
Don’t use exclamation marks in formal content.
Write direct speech in single quotation marks. Example ‘Hel o, my name is Sarah’
This document only covers rules for some commonly used punctuations. For rules on other types of punctuation, refer to the
Style manual or contact TPB Communications.
• Colons
• Commas
• Ful stops
• Exclamation marks
• Hyphens
• Quotation marks
• Semicolons
16
Punctuation marks – Colons, Commas, Exclamation marks, Ful stops
Commas
Colons
Full stops
Exclamation marks
• A comma (,) separates
• A colon (:) helps draw
• Don’t use a ful stop (.) after a
• Don’t use exclamation marks
introductory words, phrases
attention to text that fol ows it.
web or email address.
(!) in formal content.
and clauses from the main
• Use them to introduce
Example:
• Use them sparingly in less
clause of the sentence.
examples, lists or block
Website: tpb.gov.au
formal content, such as
• Use a comma after
quotes.
Email:
social media posts, as
introductory words, such as
xxxxxxxxxxxxxx@xxx.xxx.xx
exclamation marks can
• Don’t use a colon when the list
greetings and adverbs, or
create a sense of panic or
flows on as part of a ful
when addressing someone.
• Use full stops at the end of
stress.
sentence. For example: The
sentences with link text but don’t
Using an introductory word
role requires the person to: be
include the ful stop in the link
• Use only one exclamation
gives it emphasis.
flexible, have strong
itself.
mark when you use them at
Check out the
examples in the
communication skil s and
the end of a sentence you
Example: For a list of conditions
APS Style manual.
presentation skil s. This is
want to emphasise.
we have imposed, refer to
incorrect.
Exclamation marks can lose
Conditions of registration.
their emphasis if you use too
• Use a colon to give a
• Don’t use ful stops in page
many or too often.
mathematical ratio. Don’t add
headers or footers and after
a space after the colon.
Check out the
examples in the
symbols or units of
APS Style manual.
Check out the
examples in the APS
measurement.
Style manual.
For further information and
examples, refer to
Ful stops in the
APS Style Manual
17
Punctuations - Hyphens
Hyphens
Below are some general rules when using hyphens. When in doubt check a dictionary.
Use hyphens (-) when:
• the last letter of a single-syl able prefix is a vowel and the word that fol ows begins with
Most suffixes are written without
the same vowel (examples: de-emphasise, multi-item)
hyphens.
• two syl able prefixes ending in a vowel other than ‘o’ and fol owed by another vowel
(examples: anti-inflammatory, semi-official)
Examples: readable, colourful,
advertise.
• when linking a prefix to a word that starts with a capital letter (example: un-Australian)
• many words starting with the prefix ‘co-’, meaning joint, have hyphens after the ‘co’
(examples: co-brand, co-worker) and al words formed with ‘ex-’, meaning former, are
hyphenated (example: ex-president).
For further information and examples,
refer to the
Style Manual.
• when a prefix is fol owed by a number (example: pre-2010)
• to link elements of compound words as a phrase but general y only when they are
used before a noun as adjectives and not when the phrase is after the noun in a
sentence.
Examples:
• up-to-date reports can be extracted from this tool
• is this the most up-to-date report?
• make sure your address is up to date.
18
Punctuations – Quotation marks, semicolons and italics
Quotation marks
Semicolons
• Use single quote marks (‘) to:
• Semicolons (;) link sentences but overuse can complicate
• show direct speech
sentences.
• refer to certain kinds of titles
• Use semicolons to link 2 sentences that share closely related
information. Sentences should be short, in plain language no longer
• draw attention to a word you’re defining.
than 25 words. Instead of a semicolon, consider using either:
• For quotations within quotations, use double quotation
•
a full stop fol owed by a new sentence
marks (“).
•
a comma before the last item, fol owed by a conjunction (words
• Don’t use quotation marks for long quotations. Format long
such as ‘and’, ‘but’,’or’).
quotes as block quotes. They are usual y indented from the
text margin and sometimes set in a smal er font size or a
• Do not use a semicolon at the end of each list item for bul et and
different font.
numbered lists. It clutters the list and makes it hard to read.
Italics
•
Italic type contrasts with roman type. It draws people’s attention to convey meaning.
• Use italics sparingly as it can affect readability and lose effectiveness when too many italicised words appear on a page.
• Use italics for primary legislation and legal cases but not for regulations or bil s.
• Example:
Tax Agents Agent Services Act 2009, Tax Agent Services Regulations 2022.
• For readability purposes we do not italicise the titles of policy documents, instead we link the content.
• Example: For further information in relation to compliance with the Code, refer to the
TPB Explanatory Paper TPB(EP) 01/2010
Code of Professional Conduct.
Refer to the
Style Manual for further information and examples.
19
Appendix - References
Below is a list of helpful references that are available on SharePoint:
• List of
website aliases
• TPB
templates
• TPB brand
colour palette
• TPB email
signature blocks
20
