Qualifications & experience for BAS agents

To become a registered BAS agent, individual applicants must satisfy certain qualifications and experience requirements, which are set out in the Tax Agent Services Regulations 2009 (TASR).


Summary of qualifications and experience requirements

You may apply to register as a BAS agent through one of two options outlined in the TASR (item 101 or102) depending on your experience. The following table summarises the requirements under these items, covering:

  • Primary qualification
  • GST/BAS course
  • Relevant experience

Download a copy of the summary table as a PDF.

Please select the links below for detailed information about the requirements under the two items shown in the table above:

Item 101 - Accounting qualifications

  • A Certificate IV Financial services (or a higher award) in bookkeeping or accounting from a registered training organisation or an equivalent institution
  • Board approved course in basic GST/BAS taxation principles (GST/BAS course)
  • 1,400 hours of relevant experience in the past four years.

Item 102 - Membership of professional association

  • A Certificate IV Financial services (or a higher award) in bookkeeping or accounting from a registered training organisation or an equivalent institution
  • Board approved course in basic GST/BAS taxation principles (GST/BAS course)
  • A voting member of a recognised BAS or tax agent association
  • 1,000 hours of relevant experience in the past four years.

Primary qualification

You must have a primary academic qualification in bookkeeping or accounting at a Certificate IV level or a higher award (for example, a diploma, Advanced diploma or degree). The qualification must have been obtained from a registered training organisation or an equivalent institution.


GST/BAS course

You must also have completed a Board approved course in basic GST/BAS taxation principles (also known as GST/BAS course). This course may be included in your primary qualification.

Details of Board approved courses and units for registration as a BAS agent are available from Board approved course lists for BAS agents


Recognition of prior learning

We will accept a course in basic GST/BAS taxation principles obtained through a process of recognition of prior learning (RPL), provided it satisfies our assessment requirements.

For further information refer to Recognition of prior learning for BAS agents


Relevant experience

To learn more about the amount and types of relevant experience individual applicants must demonstrate when they apply to register visit Relevant experience for BAS agents


Conditional registration

The Board may impose a condition on your registration. A condition placed on your registration will limit the scope of services you can provide. This allows people with relevant experience in particular areas of taxation law to be eligible for registration (provided all other registration criteria are met).

For more information refer to Imposing conditions


Continuing professional education

Registered BAS agents must undertake continuing professional education (CPE) that meets our requirements to be eligible to renew their registration.

For a summary of our CPE requirements for registered BAS agents please visit Continuing professional education


Further information



Last modified: 9 September 2015