What is considered relevant experience

Relevant experience can include work:

• as a registered tax agent

• under the supervision and control of a registered tax agent

• as a legal practitioner

• of another kind.

For your experience to count as relevant experience 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.

Work of another kind

We may accept work other than those specified above, provided you demonstrate that your experience includes substantial involvement in:

• one or more types of tax agent services

• a particular area of taxation law.

Experience that may be considered under the ‘work of another kind’ category includes work undertaken as an academic teacher in taxation law, and work as a tax manager in a large corporation.

It may also include the completion of simulated programs designed to be a substitute for work experience. We will consider whether the completion of a simulated program can count towards your overall relevant experience on a case-by-case basis. The amount of relevant experience that we will accept from simulated programs is limited to 15% of the overall relevant experience hours requirement.

It is unlikely that experience in general accounting only or services such as auditing and insolvency, will constitute relevant experience for the purposes of registration as a tax agent.

We will assess if an individual has met the relevant experience requirement on a case-by-case basis.

Amount of relevant experience required

The amount of relevant experience required for registration or renewal depends on your educational qualifications and the relevant Regulation item in the Tax Agent Services Regulations 2022. These items are summarised below:

Regulation item	Educational qualification (if any)	Amount of relevant experience
201	Tertiary qualifications in accounting	Equivalent of 12 months full-time in the past 5 years
202	Tertiary qualifications in a discipline other than accounting	Equivalent of 12 months full-time in the past 5 years
203	Diploma or higher award in accounting	Equivalent of 2 years full-time in the past 5 years
204	Tertiary qualifications in law	Equivalent of 12 months full-time in the past 5 years
205	Work experience	Equivalent of 8 years full-time in the past 10 years
206	Membership of a professional association	Equivalent of 8 years full-time in the past 10 years

Demonstrating relevant experience for a new registration

You must complete a Statement of relevant experience (SRE) to demonstrate your relevant experience. The SRE is available in the online application form.

Experience through work under supervision

If you are relying on experience gained under the supervision and control of a registered tax agent, the registered agent must verify the information you have provided in the SRE and comment on your ability to provide tax agent services to a competent standard.

If you gained your relevant experience for the required period working under various employers or supervisors, you must complete one SRE form for each employer or supervisor.

We will consider whether the supervision and control exercised by the registered tax agent/s of your work was adequate for you to meet our relevant experience requirements. There are a range of factors we consider in determining whether adequate supervisory arrangements exist in a practice and these are outlined in Supervision and control – tax agents.

Alternatively, you can provide us with a statutory declaration detailing the tax agent services provided and the reasons you are unable to provide an appropriately signed SRE. You must also provide independent verification of your experience.

Experience through work of another kind

If your experience includes 'work of another kind' you must explain the reasons why this should be approved as 'relevant experience' in the relevant section of the application form. You must also provide independent verification of your experience.

We will consider each case on its merits.

Completing the SRE form

The online application form requires you to enter your relevant experience, including:

• position start and end dates

• employer details

• details of services you provided

• supervising tax agent details.

Once you enter these details, you can download the SRE form as a PDF, pre-populated with the information you entered. The download will contain a separate SRE PDF for each supervising agent or position entered.

Independent verification

Independent verification may include a reference from a registered tax agent or 2 separate references from individuals who are able to verify the type and amount of your experience. These individuals may include colleagues or clients. Independent verification must not be provided by family members.

If a supervising registered tax agent refuses to verify an applicant’s relevant experience, the Board may consider the supervising agent's act as a breach of the Code of Professional Conduct.

Demonstrating relevant experience when renewing registration

You do not have to complete a SRE to demonstrate your relevant experience when renewing your registration. However, in the online renewal form you must confirm you meet the required relevant experience to renew your registration.