The time taken to process a new application or a renewal can vary depending on the individual circumstances of each applicant.
We aim to process all applications (new and renewal) within 30 days of receiving a complete application. However, we are required by law to make a decision on a new registration application within six months of receiving a complete application, otherwise the application is deemed to be rejected.
Generally delays in processing applications occur due to:
- applicants not providing all the required information with the application
- the complexity of business and partnership structures
- issues of fitness and propriety.
Our weighted average processing times for various types of registration applications for the last quarter are provided in the table below.
|Type of application||December 2017 quarter weighted average processing days*|
|Tax agent new registration||34|
|Tax agent renewal registration||37|
|BAS agent new registration||35|
|BAS agent renewal registration||22|
|Tax (financial) adviser new registration||84|
|Tax (financial) adviser renewal registration||28|
|Overall average for registration applications||42|
*Calculated once a complete application is received.
More statistics about our application processing are available from Registration and compliance processing
You must lodge a renewal application at least 30 days before your registration expires. This can be done online. We will send you a reminder email at 60 days and then again at 45 days before your registration expiry date (if you have not already lodged your application by then).
If you have submitted your renewal application on time, you remain registered until we have made a decision and notified you of the outcome.
An application is complete if you provide all the information required in the application.
Individual applicants need to:
- provide complete qualification records, including academic transcripts and course outlines (if required)
- provide evidence of relevant experience
- pay the application fee
- provide details of your membership with a recognised professional association (if required).
Company and partnership applicants need to:
- pay the application fee
- provide details of the registered individuals that form the sufficient number to provide tax agent, BAS or tax (financial) advice services to a competent standard and to carry out supervisory arrangements
- provide personal details of directors and partners who are not registered tax practitioners (if any).
If your application is incomplete, we will ask you to provide any missing information or documentation. You should respond in a timely manner with any information we request to complete your application.
If we do not receive your response within the requested time and you have lodged:
- a new application for registration, it may be deemed invalid. We may decide to close an incomplete application and not progress it any further. This means you would have to complete a new application if you still want to register.
- a renewal application, it may be referred to the Board to be considered as is, and any missing information or documentation could affect the decision made by the Board.
Once your application is received, we check that:
- the application has been fully completed
- all supporting documentation has been provided.
We conduct a preliminary assessment of a complete application to determine suitability for registration. If we require additional information, we will contact you for further information. Once all the required information is received, your application will be considered by the Board.
When your application has been decided, we will email you the outcome to grant or reject your application. If your application is rejected, we will also advise you of the reasons for our decision and your rights of appeal.
Last modified: 23 January 2018