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Imposing conditions on a BAS agent registration

Imposing conditions on a BAS agent registration

Depending upon your qualifications and experience, you may have a 'condition' imposed on your registration. A condition limits the scope of BAS services you can provide or limits your services to a particular area of taxation law.

If you have qualifications and relevant experience only in particular areas of taxation law you may still be eligible for a conditional registration (provided all the other registration criteria are met).

For a list of the types of conditions that we have imposed on a BAS agent registration refer to Conditions of registration - BAS agents.

Details of any conditions imposed on your registration will appear on the TPB Register.

What we consider when imposing a condition

In determining whether to impose a condition, we consider:

  • for individuals – your qualifications and experience
  • for partnerships and companies – the qualifications and experience of the individual BAS agents nominated by the partnership or company to provide BAS services (and what conditions might be imposed on those individuals).

When a condition can be imposed

We may impose a condition at the time of granting your registration, including at the renewal of your registration.

You may also request that a condition be imposed when you apply to register or renew your registration.

Varying a condition

You can request to vary a condition on your registration through our online form at any time during your registration. Your request will need to include:

  • why you are requesting the change
  • an outline of the experience and qualifications you, the partnership or company have
  • the type of work you, the partnership or company intends to perform following variation of the condition.

Rights of review

If we decide to impose a condition or refuse your request to vary a condition on your registration, we will advise you of the reasons for our decision. You will have the right to apply for a review of our decision.

For further information refer to Reviewable decisions – administrative appeals

Breaching a condition of registration

We may terminate your registration if you breach a condition of your registration.

Breaching a condition of your registration may also constitute a breach of the Code of Professional Conduct.

Last modified: 17 July 2019