Registration as a tax agent

You must be registered with us to provide tax agent services for a fee or other reward.  For some people registration is possible but might not be required. For more information refer to Registration exemptions.

To see if you need to register as a tax agent, refer to Tax agent services.

Types of tax agent registration

You can apply for tax agent registration as:

Partnerships and companies must have a sufficient number of registered individual tax agents to provide tax agent services to a competent standard and to carry out supervisory arrangements. This means that if you register as a partnership or company tax agent, you may also need to register as an individual tax agent.

Registration period

The registration period for an agent is generally three years. To continue providing tax agent services after this time, you need to apply to Renew your tax agent registration.

Work does not cover the full range of tax agent services

Even if your work does not cover the full range of tax agent services, you may still need to apply to register as a tax agent.

When completing an application for registration, it may be appropriate to request that we impose a ‘condition’ on your registration. A condition will limit the scope of services you can provide. This allows those with relevant experience in particular areas of tax services to be eligible for registration (provided all other registration criteria are met).

We may impose a condition on your registration even if you have not requested one. In determining whether to impose a condition, we consider:

  • for individual agents – their qualifications and experience
  • for partnership and company agents – the qualifications and experience of the relevant individual agents providing tax agent services for the partnership or company.

For more details about conditions, refer to Imposing conditions.

Application fees

The application fees for tax agent registration are:

  • $500 – if you are carrying on a business as a tax agent
  • $250 – if you are not carrying on a business as a tax agent.

You must pay your application fee at the time of applying for registration for your application to be considered ‘complete’.

For information on paying your application fee, refer to How to pay.

Providing tax agent services – unregistered

If you provide tax agent services for a fee or other reward while unregistered, you may contravene a civil penalty provision and the Board may apply to the Federal Court for an order that you pay a penalty.

For detailed information, refer to Unregistered agents.