Any education activity relevant to the tax and BAS agent services you provide that maintains, develops or promotes your skills, knowledge or attributes, is considered to be a CPE activity under our policy.

All registered tax and BAS agent must complete a minimum amount of CPE to maintain their registration. For a standard 3-year registration, this is generally, 120 hours for tax agents and 90 hours for BAS agents, with a minimum of 20 hours being completed each year

You should use your professional judgement when selecting relevant CPE activities to undertake. For more information see CPE activities.

Our webinars count towards your CPE. In relation to claiming your CPE, you will be issued with an attendance certificate.

You can use this towards your CPE hours, as it is relevant to providing your tax or BAS agent services.

Training staff would not be considered as a suitable activity. For suitable activities you can refer to CPE activities.

No, however we can request your CPE log at any time, if required.

If you register as a company or partnership you also need to have a sufficient number of registered individuals who carry out supervisory arrangements on behalf of the business. For example, if you operate your business through a company, the company will need to be registered and you will either need to be registered as an individual as well, or the company will need to have other registered individuals who can carry out supervisory arrangements on its behalf.

No, if you intend to advertise your services and charge a fee to provide tax or BAS agent services then you must register with us. 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 it has a sufficient number of registered individual tax or BAS agents.

Yes, we will send you renewal reminders via email and SMS. That’s why it is important to keep your contact details up to date with us – so you don’t miss important reminders. You can update your details quickly by logging into My Profile.

You can check your renewal expiry date at any time by visiting our Register.

To renew your individual registration, you will need to confirm your relevant experience. The amount of relevant experience you require is dependent on the registration option you chose when you first registered with us. You are simply required to confirm you meet this requirement at renewal. However, if for any reason you have not met the relevant experience requirements, you will need to get in touch with us via our contact us form.

All tax practitioners must maintain the requirements for registration, there are no specific requirements for someone based overseas.

The processing time can take up to 3 weeks. Importantly, you remain registered until the Board considers your renewal application and makes a decision.

There are certain events that may affect your continued registration as a registered tax practitioner and you must notify us of these events within 30 days of when you become, or ought to have become, aware of one of the above events occurring. This includes if you are:

• convicted of a serious taxation offence

• convicted of an offence involving fraud or dishonesty

• penalised for being a promoter of a tax exploitation scheme

• penalised for implementing a scheme that has been promoted on the basis of conformity with a product ruling in a way that is materially different from that described in the product ruling

• an undischarged bankrupt or you go into external administration

• sentenced to a term of imprisonment.

Find out more.

All individual practitioners or those applying to register must complete a one-off proof of identity process with us. We use 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.

The DVS is a secure system that matches key details in your Australian-issued identity documents with a government record and provides timely online results. This is completed as a part of the verification process, so you don’t need to go to a third party provider.

The Tax Agent services Act 2009 does not require directors to be registered, however all company and partnerships must have a sufficient number of suitably registered individuals connected to the entity to provide adequate supervision and control of the practice.

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

To register as a tax agent, you need to complete a Board approved course in Australian taxation law. This should include 2 tertiary level units, one of which can be at an introductory level, the other must be at an advanced level.

You can use our Qualifications check tool to self-assess your Commercial law and Australian taxation law units before applying.

That would depend on the circumstances of the termination and the exclusion period imposed by the Board. If they apply to register, they would need to prove they meet the registration requirements, including being a fit and proper person. Learn more about the fit and proper person requirements.

You can request a tax invoice from our Client Services team using our general enquiry form.

If your application is rejected, we will advise you of the reasons for our decision and of your appeal rights. We will also notify the ATO of our decision.

It is a requirement of the Code of Professional Conduct that you must comply with the taxation laws in the conduct of your personal affairs. That includes declaring all personal tax debts for yourself and any entity you are responsible for. If we find you have failed to disclose your outstanding obligations, we may find that you have breached Code item 1 (you must act honestly and with integrity) and impose a sanction.

All registered tax and BAS agents are required to do a one-off POI when they apply to register. If you have yet to complete the POI process, you will need to complete this process at your next renewal. POI is conducted to protect your personal information and aligns with Australian Government standards.

You must keep a record, but we do not recommend you keep originals or copies of identity documents.

No, you do not need to notify us. 

If you are an employee or contractor, you will not need to have your own PI insurance policy to meet our requirements. As an employee or contractor, you will be required to provide us with the name of your employer or principal and their registration number.

You must update your details whenever there is a change in your policy, including every time the policy is renewed. You can update your policy details via My Profile.

That will depend on what services the individual tax practitioner provides. If they are an employee of the company, they will be covered by the company’s policy. If the individual receives a fee or other reward (not wages) then they will need their own PI insurance policy.

To provide competent services and comply with the Code of Professional Conduct, you need to direct, oversee and check the services provided on your behalf. There are a number of factors you need to consider to determine adequate supervision and control. Learn more about the supervisory measures you can put in place.

There is no requirement to be a member of a recognised professional association. However, if you relied on membership for your registration with us (for example under items 102, 206 or 210), you must maintain your voting membership to remain registered.