Resource library

Choose the format you need

Guides explain a specific question. Checklists organise the records and actions. Tools help you frame an indicative starting point, while dated updates explain changes in context.

• Use service pages to understand the work Kosha can undertake.
• Use guides to understand applicability and evidence.
• Use the calendar alongside your actual registrations and official notices.

• Guides — start with a specific question about an entity, activity, transaction or reporting obligation.
• Checklists — organise preparation records in the browser or download a versioned text copy.
• Business tools — compare options and generate indicative starting points from the facts you provide.
• Compliance calendar — examine the period, applicability and source behind a recurring or event-based item.
• Dated updates — understand a change in its original context, then follow the maintained guidance.
• Glossary — find a plain-language definition and a relevant next reading.

Read the period and source together

A page’s update date, the date a source was consulted, and the effective date of a legal change answer different questions. Check which period and type of entity the guidance addresses. A historical filing extension should not be carried into a later year simply because the older update is still available.

Follow the references beside material claims and note exceptions before using a checklist or tool result. Where a fact is unknown, keep it unresolved and gather the supporting record. Completing preparation steps is not the same as confirming that every obligation applies or has been met.

Start with the facts you know

Identify the entity, operating locations, activity and period first. For a notice, keep the complete document and its response instructions; for a transaction, identify the parties and what is changing. These details make the library’s applicability questions more useful.

Use site search to find a service or guide by topic. If you need help turning the information into an assignment, the engagement process explains how scope and responsibilities are agreed.