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.
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
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
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
Last modified: 9 September 2015