Registering as an individual BAS agent

You must be registered with us to provide BAS services for a fee or other reward.

If your application for registration is approved, your registration period will be for at least three years. 


Requirements for registration

1. You must be at least 18 years of age to be eligible to apply.

2. You must be a fit and proper person.

3. You must satisfy the qualification and experience requirements.

4. You must maintain, or will be able to maintain, professional indemnity insurance cover that meets our requirements.

5. Complete an online application and provide supporting documents.

 Checklist - Information you need to apply to register


Electronic copies of certificates and academic transcripts from a registered training organisation or an equivalent institution, to show that you have completed the required qualifications.

Note: If you gained your qualifications through a process of recognition of prior learning (RPL), you need to provide a Statement of assurance from an appropriately qualified officer of the course provider.


Statement/s of relevant experience from your supervising tax agent, BAS agent or employer demonstrating required amount of experience.


Membership details of any recognised BAS or tax agent association, if applicable.


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Application fee

You must pay the application fee in full when you apply for registration:

  • $100 – if you are carrying on a business as a BAS agent
  • $50 – if you are not carrying on a business as a BAS agent.


After lodging your application

We will advise you after the decision is made to either grant or reject your application for registration. We aim to process complete applications within 30 days of receiving them.

If your application is granted:

  • details of your registration will appear on the TPB register
  • you must advise us of how you meet our professional indemnity insurance requirements within 14 days of being notified that you are registered
  • we will notify the Australian Taxation Office (ATO) that you are now registered with us. You can then contact the ATO to arrange access to their online services, such as the BAS Agent Portal.

If your application is rejected:

  • we will advise you of the reasons for our decision and of your appeal rights
  • we will notify the ATO of our decision to reject your application.


Further information

For more information refer to:

Last modified date: 16 November 2015