An employee or contractor of a registered tax or BAS agent who does not provide BAS services in their own right does not need to register with us. If you intend to advertise your services and charge a fee to provide BAS agent services then you must register with the TPB.

Also, if you are working for a registered company or partnership tax or BAS agent, the company or partnership might need you (as an individual) to be registered so that it has a sufficient number of registered individual BAS agents.

You need to register as a BAS agent if you provide BAS services for a fee or other reward. BAS services relate to:

• working out or advising about liabilities, obligations or entitlements of clients under a BAS provision, or

• representing a client in their dealings with the Commissioner of Taxation in relation to a BAS provision

where it is reasonable to expect a client to rely on the service to satisfy liabilities or obligations, or to claim entitlements, under a BAS provision.

If you wish to change from a sole trader to a partnership you will need to lodge a new partnership application. Remember that all partnerships and companies must have a sufficient number of individuals registered to provide adequate supervision and control. If this is going to be you, then you will need to maintain your individual registration as well as applying to register as a partnership tax practitioner. Find out more about our registration options.

No, the registration period set out in the Tax Agent Services Act 2009 is at least 3 years.

Yes, a company registration must have a sufficient number of registered individual tax agents to provide tax services to a competent standard and to carry out supervisory arrangements. Therefore, you would need at least one individual tax agent registered. You will also need to assess your sufficient number. This can be based on a number of factors – learn more about what you should consider when deciding your sufficient number.

Yes, each registered entity must pay an application fee to register and renew their registration.

Your renewal date will only appear on My Profile 90 days before your registration renewal is due. To find your renewal date check the TPB register.

Yes, we will send you renewal reminders via email and SMS. So, it's important to keep your contact details up to date. You can update your details using our online form.

If you terminate your membership of a recognised professional association, it may affect your registration, if you are relying on that membership for your ongoing registration requirements and to renew -under items 102, 206 or 210.

No, client references are not a renewal requirement.

Unfortunately, we are unable to give an exemption to the relevant experience requirements. These are a legislative requirement to maintain your registration.

If you have conditions placed on your registration they will be shown on the TPB register.

If you wish to vary a condition you can use our online form at any time to request the variation (it does not need to be at the time of renewal).

Payments are made on the Governments Ezypay or BPAY websites and must be made before we can process an application. By providing a copy of your receipt at the time of your application this assists us to locate and match your payment to your new or renewal application.

You can update these details by completing our online form. Be sure to provide evidence of the change, for example, your marriage certificate.

You will need to contact us and provide your username, email address registered with us, new email address and your phone number. We will then advise you when we have updated your details or contact you if we need further information.

You can do this using our online change of details form.

You do not need to load your identity documents you are only required to submit the identity documents numbers. This is done via the Document Verification Service (DVS), a national online system that allows authorised agencies to verify certain identity documents issued by a range of Australian, State or Territory government agencies. See more on proof of identity (POI).

No, not at the moment. We are looking at this as a future enhancement.

If you haven’t already completed the POI process you will automatically be prompted to complete it at your next renewal.

If you have yet to complete the POI process, you will need to complete this process at your next renewal. 

If you haven’t done this yet, you will be prompted to set it up when you next login to My Profile. We have a handy video that takes you through the process.

You can update these details by using our contact us form. You will need to provide your username, email address registered with us, new email address and your phone number. 

No, you do not need to notify us of this. But make sure you keep in mind that you have to meet the relevant experience requirement when you go to renew your registration. Keep in mind, that if you are the sole supervising tax practitioner responsible for supervision and control of a company or partnership you must ensure that another supervising tax practitioner is linked to the entity before you take leave. Learn more about relevant experience for tax agents and BAS agents.

Yes, you must notify us within 30 days on which you become, or ought to have become, aware of any changes to your practice structure. Importantly, to advertise and provide tax practitioner services through the company for a fee or other reward, it must be registered with us.

Learn more about changes in circumstances.

No, there is not a minimum requirement of lodgements to remain registered, but you must have enough relevant experience when you come to renew your registration with us.

To maintain your registration, you need to maintain relevant experience, be a fit and proper person, complete continuing professional education (CPE) and maintain professional indemnity (PI) insurance. If you do not charge a fee or reward you can advise us of this on your renewal application. Find out more about PI Insurance.

As long as this study isn't being used as a primary qualification for registration purposes, then you can claim it as CPE.

Yes, you still need to maintain your CPE requirements during your registration period.

A CPR course does not meet our health and wellbeing allowance because the allowance only covers educational activities relating to managing stress, self-care and supporting mental health and wellbeing of your staff.

If the director is a registered tax or BAS agent they would need to complete CPE that meets our requirements.

You need to keep a record of your CPE activities and the hours you have completed. We recommend you complete this as soon as possible and practicable after you complete the activity.

You should include sufficient details about the activities and the hours completed. Where the CPE activity is unstructured, (for example, technical or professional reading, video or audio materials or group discussions on technical topics), you should record sufficient details to show the relevance of the activity to the tax agent or BAS services you provide. 

For structured activities, evidence can include email confirmation for training, webinars or courses attended. You can use our CPE log or that of your professional association to record details. You must keep your CPE records for five years from the end of the relevant CPE period. 

No, we do not receive records of your CPE from recognised professional associations.

You need to complete 45 hours of CPE over a standard 3-year registration period, with a minimum of 5 hours each year.

Generally, the CPE you complete for your recognised professional association will count towards your TPB CPE hours. As long as it related to the tax or BAS agent services you provide. Find out more about CPE activities.

If you charge a fee or other reward for providing tax agent services PI insurance is a legislative requirement. If you are an employee of a registered tax practitioner you can rely on your employers PI insurance.

Company tax and BAS agents will require PI insurance that meets our requirements. For individuals – if you do not provide services for a fee or other reward in your own right, for example you are an employee, you may not need your own policy and can advise us of the details of your employer (if they are registered with us). Find out more about PI insurance.

Yes, when your current PI insurance policy expires, you will need to update the details within 30 days in your My Profile account to include your new policy details.

You can update your PI insurance details in My Profile at any time. Make sure you include the future start and end date of your new policy.

In deciding if an individual is a fit and proper person, we must consider a number of factors. However, conduct that leads to a breach for not complying with your personal taxation obligations (Code item 2) could impact on a tax practitioner meeting the fit and proper person requirement.

Importantly, if a registered tax agent or BAS agent ceases to meet the fit and proper person requirement, we may decide to terminate their registration.

A registered tax practitioner will have complied with the taxation laws in the conduct of their personal affairs if they have paid their tax debts by the due date or have entered into, and are complying with a formal payment arrangement with the Australian Taxation Office (ATO) to pay their tax debt by instalments. You also need to declare this arrangement with us when you renew.

A Higher Education Contribution Scheme (HECS) debt is not a 'taxation law' administered by the Commissioner of Taxation, but rather a Commonwealth loan administered under the Higher Education Support Act 2003. A HECS debt would be reflected in your tax return and if there is a tax debt resulting from this return, then the tax debt would need to be disclosed to the TPB at renewal.

If you don’t have a tax debt and just have a HECS loan, then this would not need to be disclosed because it's not a tax debt.

For your experience to count if must be:

• as a registered tax agent

• under the supervision and control of a registered tax agent

• as a legal practitioner

• of another kind.

It must include substantial involvement in one or more types of tax agent services, or substantial involvement in an area of taxation law to which one or more of those types of tax agent services relate.

Our systems do not store proof of identify documents or associated information. During the process we send and verify the identity details tax practitioners provide securely with the Whole of Government Document Verification Service. Once the transaction to confirm your identify is completed, our systems only have a record of the outcome of the check, but none of the intermediate documents or details. See more on IDMatch’s website.