To become a registered tax agent providing tax (financial) advice services only, an individual may be required to have successfully completed a:
- Board approved course in Australian taxation law
- Board approved course in commercial law
- Board approved unit in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).
A Board approved course/unit must be undertaken with an approved course provider, which includes:
- universities
- registered training organisations (RTOs)*, such as TAFEs
- other registered higher education institutions
- other course providers approved by the Board.
*Note: We may request additional documentation for units delivered by an RTO to ensure compliance with our Board approved courses requirements.
Australian taxation law
The information below summarises the key requirements for a Board approved course in Australian taxation law:
Topics |
In addition, the course should cover the following areas of taxation law at a basic awareness level:
|
Duration |
One tertiary level subject. |
Minimum education level |
Diploma level (Australian Qualifications Framework level 5 criteria). |
Assessment requirements |
At least 40% of the assessment for the entire course should be undertaken under some form of independent supervision. Independent supervision of assessments may be undertaken remotely (physically in an alternate location) or online (remotely proctored) where the following conditions are met:
|
Further information |
For more information refer to Course in Australian taxation law approved by the Board for tax agents with a tax (financial) advice services condition. |
Commercial law
The information below summarises the key requirements for a Board approved course in commercial law:
Topics |
The course must cover at least the following key areas:
|
Duration |
One tertiary level subject. |
Minimum education level |
Diploma level (Australian Qualifications Framework level 5 criteria). |
Assessment requirements |
At least 40% of the assessment for the entire course should be undertaken under some form of independent supervision. Independent supervision of assessments may be undertaken remotely (physically in an alternate location) or online (remotely proctored) where the following conditions are met:
|
Further information |
For more information refer to Course in commercial law approved by the Board for tax agents with a tax (financial) advice services condition. |
TASA, including the Code
If you are required to have completed a Board approved course in Australian taxation law, you must ensure that your course includes a component of study in the TASA, including the Code.
If your course does not include a component of study in this topic area, you will be required to have completed a separate unit in the TASA, including the Code.
The information below summarises the key requirements for a unit in the TASA, including the Code:
Topics |
|
Duration |
3 hours or half a day. |
Minimum education level |
Diploma (Australian Qualifications Framework level 5 criteria). |
Assessment requirements |
Assessment may occur by a variety of modes, including being conducted online, provided that suitable quality assurance mechanisms are in place to ensure the integrity of the examination process. Independent supervision of assessments may be undertaken remotely (physically in an alternate location) or online (remotely proctored) where the following conditions are met:
|
Further information |
For more information refer to Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct. |
Mix and match approach to Board approved courses
Until tertiary institutions, registered training organisations and other providers approved by us are equipped to deliver Board approved courses, the concept of a Board approved course is likely to require applicants to rely on the subjects they have studied in degrees and other courses to meet the educational qualification requirements prescribed by the TASR.
As a result of this, the Board has adopted a mix and match approach in determining, for the purposes of those applying to be registered as a tax agent with a tax (financial) advice services condition, whether the applicant has completed a Board approved course in:
- Australian taxation law
- commercial law.
Under the mix and match approach, we will generally approve a particular course where it satisfies the bulk of the course content and topic requirements that are outlined in the proposed guideline for the relevant course. The course must also satisfy all other relevant requirements, including those relating to duration, minimum education level and assessment.
For more information refer to Educational qualification requirements for tax practitioners – the mix and match approach to Board approved courses.
Search for Board approved courses and units
Use our online tool to check if the courses or units you have completed, or intend to complete have been approved by the Board.
If you are unable to find your course or unit on our database, send us your enquiry via our Qualifications assessment form.
Last modified: 9 September 2024