Starting on 1 July 2024, the registration period for tax practitioners occurs on an annual basis. This registration process, contained in the Treasury Laws Amendment (2023 Measures No. 1) Act 2023, better aligns with other registration models across the Commonwealth and addresses recommendations arising from the Independent Review into the effectiveness of the Tax Practitioners Board (TPB) and the Tax Agent Services Act 2009 (TASA).

How does this impact your registration?

From 1 July 2024, the registration period for tax practitioners changed from at least once every 3 years to at least once a year. The new annual registration period applies from your next renewal date that occurs from 1 July 2024. 

Application fees

Any applications lodged from 1 July 2024 will be subject to a pro-rated fee apportioned to equate to one third of the fee that applied to a 3-year registration period. The fee will be subject to the consumer price index changes each year, which is no different from the previous fee structure. 

You must pay the application fee in full when you apply to renew your registration.

Ongoing registration requirements

Annual registration will ensure we have greater ongoing visibility of tax practitioner registrations, which will increase consumer confidence that tax practitioners continue to meet their ongoing registration requirements and only those that should be registered are.

The annual registration period will align with other regulatory obligations, such as maintaining professional indemnity insurance. 

There are no changes to the continuing professional education (CPE) requirements at this stage – the CPE period will continue to align with your registration date, and the minimum yearly requirement for hours completed will remain at 20 hours for tax and BAS agents. You will also still be able to align your CPE period to that of your recognised professional association.

Registration applications

This change in legislation applies to both new registrations and renewal applications submitted on or after 1 July 2024. Visit My Profile to access these online forms.

With a shorter registration period, we now have a maximum of 4 months (previously 6 months) to process and determine the outcome of a new registration application. If you do not receive a final decision within this timeframe, your application is considered rejected. You will have the right of review should your application be rejected. 

For renewal of registration, you can continue working under your current registration until we decide the outcome of your renewal application.  

Learn more

• For more information on the annual registration process refer to our frequently asked questions.
• For more information on Treasury Laws Amendment (2023 Measures No. 1) Act 2023 refer to Important changes to the Tax Agent Services legislation.