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Professional associations may be accredited by us as a recognised BAS agent association if they apply for recognition and meet certain requirements in the Tax Agent Services Regulations 2022 (TASR).

To maintain its recognition, an association must ensure it continues to satisfy these requirements on an ongoing basis.

Applying for recognition

To apply for recognition use the Application for accreditation as a recognised BAS agent association (PDF, 233 KB). Alternatively, write to us addressing all of the requirements to become a recognised BAS agent association that are set out below.

Requirements to become a recognised BAS agent association

We must recognise an association as a recognised BAS agent association, if the association applies for recognition and meets all of the following requirements in the TASR:

Item 101be a non-profit association
Item 102

have adequate corporate governance and operational procedures to ensure that:

  • it is properly managed
  • its internal rules are enforced
Item 103

have professional and ethical standards for its voting members, including terms to the effect that:

  • voting members must undertake at least 15 hours of continuing professional education each year
  • voting members must be of good fame, integrity and character
  • voting members are subject to rules controlling the member’s conduct in the practice of the member’s profession
  • voting members are subject to discipline for breaches of those rules
  • if a voting member is permitted by that association to be in public practice, the voting member has professional indemnity insurance
Item 104

have satisfactory arrangements in place for:

  • notifying clients of its members, or of members of its member bodies, about how to make complaints
  • receiving, hearing and deciding complaints
  • taking disciplinary action if complaints are justified
Item 105

have satisfactory arrangements in place for publishing annual statistics about:

  • the kinds and number of complaints made to the association
  • findings made as a result of the complaints
  • action taken as a result of those findings
Item 106be able to pay its debts as they fall due
Item 107

have management of the association that:

  • is required to be accountable to its members
  • is required to abide by the corporate governance and operational procedures of the association
Item 108have at least 1,000 voting members – at least 500 being registered BAS agents
Item 109

each voting member has been awarded at least a Certificate IV in Accounting and Bookkeeping (or a Certificate IV Bookkeeping or a Certificate IV Accounting) from either:

  • a registered training organisation
  • an equivalent institution.

Exercising our discretion regarding specific requirements for recognition

We recognise that there may be circumstances where an association is not able to fully meet the requirements relating to:

  • Item 108 (regarding the number of voting members)
  • Item 109 (regarding the qualification / experience requirements for voting members).

Depending on the circumstances, we may recognise an association if we consider if appropriate, having regard to the:

  • purpose of the TASA
  • role of recognised BAS agent associations under the TASR.

For further information about our approach to exercising our discretion for these specific requirements, refer to our information sheet:

After lodging an application

We will write to the association as soon as the decision is made to either grant or reject the application for recognition.

If the application is rejected, we will include reasons for the decision. If an association is not satisfied with our decision, it may apply to have the decision reviewed by the Administrative Review Tribunal.*

If the application is granted we will include the details of the organisation on the List of recognised professional associations.

*Note: The Administrative Review Tribunal replaced the Administrative Appeals Tribunal on 14 October 2024.

Maintaining recognition

To remain accredited as a TPB recognised BAS agent association, the association must ensure that the eligibility requirements associated with accreditation continue to be satisfied on an ongoing basis. For guidance on demonstrating that the requirements are being met (including examples) refer to Ongoing eligibility requirements for recognised BAS agent associations.

Terminating recognition of an association

If we believe that a recognised BAS agent association has ceased to meet a requirement for recognition and its recognition should be terminated, we will write to the association explaining our reasons. We will invite a written submission (within a specified time) about whether the association’s recognition should be terminated.

We will make a decision after the end of the specified time on whether the association’s recognition should be terminated, taking the written submission into consideration.

If we decide to terminate an association’s recognition, we will:

If an association is not satisfied with our decision it may apply to have the decision reviewed by the Administrative Review Tribunal.

Surrendering recognition

A recognised BAS agent association may request to surrender its accreditation by sending us a written notice. 

We will terminate the association's recognition status upon receiving the notice or on the date specified by the association.

Last modified: 14 October 2024