Qualifications and experience requirements for tax agents

To become a registered individual tax agent, or to renew your registration as an individual tax agent, you must satisfy certain qualifications and experience requirements, which are set out in the Tax Agent Services Regulations 2009 (TASR).

Note: If you were registered as a tax agent or as a nominee immediately before both 1 November 1988 and
1 March 2010, you are not required to satisfy the qualifications and experience requirements.

Summary of qualifications and experience requirements

The Summary of qualifications and experience requirements for registration (including renewal) as a tax agent table outlines the qualifications and experience options for individuals seeking registration, including renewal of registration, as a tax agent. You must satisfy the requirements under one of the six items (items 201 to 206) in the table.

Each of the six items broadly consists of the following components: 

  • primary qualification
  • board approved courses
  • relevant experience.

 

Primary qualification

Each of the six items, except for item 205 (work experience), contains a qualification called the primary qualification.

You should select the item containing the most suitable primary qualification. As a general guide, if you:

  • have a qualification in accounting, you may find items 201 or 203 most suitable
  • have a qualification in a discipline other than accounting, you may find item 202 most suitable
  • have a qualification in law, you may find item 204 most suitable
  • do not have one of the above qualifications, but have at least eight years of relevant experience in the past 10 years, you may find items 205 or 206 most suitable.

 

Board approved courses

Depending on which of the six items (items 201 to 206) you are seeking to rely on, you may need to have completed one or more of the following Board approved courses:

  • a course in Australian taxation law
  • a course in commercial law
  • a course in basic accountancy principles.

These courses may be attained through study of units with a university, registered training organisation, another registered higher education institution or another course provider approved by us.

Lists of Board approved courses in Australian taxation law, commercial law and basic accountancy principles are available in the Tax agent qualifications lists. These lists are compiled from courses that we have approved.

If you have completed a course that does not appear on the Qualifications list, you may still apply for registration if you believe you have completed other courses that comply with our requirements.

For information on requirements of Board approved courses refer to Board approved courses.

Transitional commercial law requirements

Transitional arrangements to the requirements for a Board approved course in commercial law apply to new and renewal tax agent applications lodged between 1 March 2013 and 30 June 2014. For further information refer to Transitional commercial law requirements for tax agents.

Relevant experience

If you are applying to register as an individual tax agent, you will need to have sufficient relevant experience in providing tax agent services.

For details, refer to Relevant experience for tax agents.

Further information

For more information about the qualifications and experience requirements for tax agents, refer to:

 

Last modified date: 7 February 2014