Starting on 1 July 2024, the registration period for tax practitioners will occur on an annual basis. This new registration process, contained in the Treasury Laws Amendment (2023 Measures No. 1) Act 2023, better aligns with other registration models across the Commonwealth and addresses recommendations arising from the Independent Review into the effectiveness of the Tax Practitioners Board (TPB) and the Tax Agent Services Act 2009 (TASA).

How does this impact your registration?

From 1 July 2024, the registration period for tax practitioners is changing from at least once every 3 years to at least once a year. The new annual registration period will apply from your next renewal date that occurs from 1 July 2024. 

Application fees

If you renew your registration before 1 July 2024, the existing application fee will apply. Any applications lodged from 1 July 2024 will be subject to a pro-rated fee apportioned to equate to one third of the current fee that applies to a 3-year registration period. For the period 1 July 2024 to 30 June 2025 the registration fees will be $273 for tax agents and $54 for BAS agents. This includes the consumer price index for 2024, which is no different from the current fee structure. 

You must pay the application fee in full when you apply to renew your registration.

Ongoing registration requirements

Annual registration will remove the need for you to submit an annual declaration with us. Annual registration will ensure we have greater ongoing visibility of tax practitioner registrations, which will increase consumer confidence that tax practitioners continue to meet their ongoing registration requirements and only those that should be registered are.

The annual registration period will align with other regulatory obligations, such as maintaining professional indemnity insurance. 

There will be no changes to the continuing professional education (CPE) requirements at this stage – the CPE period will continue to align with your registration date, and the minimum yearly requirement for hours completed will remain at 20 hours for tax and BAS agents. You will also still be able to align your CPE period to that of your recognised professional association.

Registration applications

This change in legislation applies to both new registrations and renewal applications submitted on or after 1 July 2024. Visit My Profile to access these online forms.

With a shorter registration period, we will now have a maximum of 4 months (previously 6 months) to process and determine the outcome of a new registration application. If you do not receive a final decision within this timeframe, your application is considered rejected. You will have the right of review should your application be rejected. 

For renewal of registration, you can continue working under your current registration until we decide the outcome of your renewal application.  

Learn more

• For more information on the annual registration process refer to our frequently asked questions. 
• For more information on Treasury Laws Amendment (2023 Measures No. 1) Act 2023 refer to Important changes to the Tax Agent Services legislation.