Any education activity relevant to the tax (including tax (financial) advice) and BAS agent services you provide that maintains, develops or promotes your skills, knowledge or attributes, is considered to be a continuing professional education (CPE) activity under our CPE policy.
You should use your professional judgement when selecting relevant CPE activities to undertake.
We do not propose to accredit or approve CPE activities. CPE activities should be provided by persons or organisations with suitable qualifications and/or practical experience in the relevant subject area.
Types of CPE activities
CPE activities considered appropriate under our policy include:
seminars, workshops, webinars, courses and lectures
structured conferences and discussion groups (including by phone or video conference)
tertiary courses provided by universities, registered training organisations (RTOs), other registered higher education institutions or other approved course providers
other education activities, provided by an appropriate organisation
research, writing and presentation by a registered tax or BAS agent of technical publications or structured training
peer review of research and writing submitted for publication or presentation in structured training
computer/internet-assisted courses, audiotape or videotape packages
attendance at structured in-house training on tax related subjects by persons or organisations with suitable qualifications and/or practical experience in the subject area covered
attendance at appropriate Australian Taxation Office (ATO) seminars and presentations
relevant CPE activities provided to members and non-members by a recognised professional association
The provision of a tax or BAS service will not, of itself, constitute a CPE activity.
Courses completed for registration
A course that has been completed to obtain registration or renew registration will not generally constitute a CPE activity. However, a subsequent or higher level course relevant to the tax agent or BAS services provided may be acceptable.
Technical or professional reading activity
Our CPE policy requires that no more than 25% of CPE should be undertaken through relevant technical or professional reading. Due to the COVID situation improving in most parts of Australia we have reinstated this 25% cap from 1 January 2023. You must also maintain a log book detailing the activities undertaken.
Educative health and wellbeing activities
Your CPE activities can include up to 10% of educative health and wellbeing activities over your CPE period. These could include activities such as attending webinars about how to manage stress and self-care.
Cyber security awareness training
We recognise that cyber security awareness training can assist you to protect your practice from a cyber-attack and we will allow you to count this activity towards your CPE.
Other types of activities that can count towards your CPE include those that will help you run an effective practice and provide a competent service to your clients – for example, in areas such as practice management, business ethics and digital literacy.
Activity considered CPE
Jess is a registered tax agent who works for a major accounting firm. Jess is required by her employer to attend CPE provided by a partner of the firm, specialising in superannuation. The partner presents a lecture on the taxation of complying superannuation funds, approved deposit funds, pooled superannuation trusts and providers of retirement savings accounts, followed by an interactive discussion and consideration of a complex hypothetical case study.
As the CPE activity is structured and provided by a suitably qualified person, Jess may count this session as CPE.
Tax agent in remote location completing CPE
Dave is a tax agent residing in Coober Pedy, South Australia. He provides tax agent services predominantly to individuals who work in opal mines. Dave rarely has time to travel to Adelaide to attend face-to-face training and only makes a modest income. Dave is however careful to maintain his knowledge and skills by undertaking online learning packages and participating in online discussion groups as well as monitoring updates on the ATO website and undertaking technical reading.
During a typical CPE period Dave:
completes 2 face-to-face seminars (total of 10 hours)
participates in structured online discussion groups (total of 30 hours)
attends TPB and ATO webinars (total of 30 hours)
completes 3 internet assisted courses (total of 15 hours)
undertakes technical reading (total of 30 hours)
attends 2 mental health and well-being webinars (total of 5 hours)
Dave has completed the minimum level of CPE.
Indirect activity considered to be relevant CPE
Ken, a registered BAS agent, attends a training session provided by Swift Software. Ken uses the Deluxe Swift Software package to assist him in providing BAS services to clients. Whilst this training session is indirectly relevant to the BAS services Ken provides it will be considered relevant CPE because effective and accurate use of the software package impacts on the skills Ken needs to competently provide BAS services to clients.
Financial product training relevant to tax (financial) advice services
Nick is a registered tax agent with a tax (financial) advice services condition on his registration. Nick attends a 2-hour seminar regarding a new financial product that he intends to recommend as part of the tax (financial) advice services he provides. The seminar includes a 15-minute discussion regarding the various taxation implications concerning the financial product.
As the financial product is relevant to the tax (financial) advice services that Nick provides, he can claim the full 2 hours at the seminar as relevant CPE, despite the seminar covering topics other than taxation.
Part-time BAS agent completing CPE
Sue is a registered BAS agent and works part-time managing her own practice. Due to family commitments, Sue is unable to enrol in sufficient face-to-face activities. In order to provide an effective service to her clients, Sue is careful to maintain her knowledge and skills. During a typical CPE period, Sue completes the required CPE hours by:
attending 2 face-to-face seminars (total of 12 hours)
participating in structured online discussion groups (total of 10 hours)
completing 2 internet assisted courses (total of 10 hours)
attending TPB and ATO webinars (total of 32 hours)
attending 3 mental health and wellbeing webinars (total of 6 hours)
undertaking technical reading (total of 20 hours).
Cyber-security awareness training recognised as relevant CPE
Klay is a registered BAS agent who uses web-based applications in providing BAS services to his clients. Klay completes a cyber-security awareness training package.
The TPB considers this training as relevant CPE for Klay to competently provide BAS services to clients.