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Recognised BAS agent association

Recognised BAS agent association

Professional associations may be accredited by us as a recognised BAS agent association if they apply for recognition and meet certain requirements in the Tax Agent Services Regulations 2009 (TASR).

To maintain its recognition, an association must ensure it continues to satisfy these requirements on an ongoing basis.

Applying for recognition

To apply for recognition use the Application for a recognised BAS agent association for accreditation as a recognised BAS agent association. Alternatively, write to us addressing all of the requirements to become a recognised BAS agent association that are set out below.
 

Requirements to become a recognised BAS agent association

We must recognise an organisation as a recognised BAS agent association, if an organisation applies for recognition and meets all of the following requirements:

  • be a non-profit organisation
     
  • have adequate corporate governance and operational procedures to ensure that:
    • it is properly managed
    • its internal rules are enforced
       
  • have professional and ethical standards for its voting members, including terms to the effect that:
    • voting members must undertake at least 15 hours of continuing professional education each year
    • voting members must be of good fame, integrity and character
    • voting members are subject to rules controlling the member’s conduct in the practice of the member’s profession
    • voting members are subject to discipline for breaches of those rules
    • if a voting member is permitted by that organisation to be in public practice, the voting member has professional indemnity insurance
       
  • have satisfactory arrangements in place for:
    • notifying clients of its members, or of members of its member bodies, about how to make complaints
    • receiving, hearing and deciding complaints
    • taking disciplinary action if complaints are justified
       
  • have satisfactory arrangements in place for publishing annual statistics about:
    • the kinds and frequency of complaints made to the organisation (except complaints under the Tax Agent Services Act 2009 (TASA) about entities registered under the TASA)
    • findings made as a result of the complaints
    • action taken as a result of those findings
       
  • be able to pay its debts as they fall due
     
  • have management of the organisation that:
    • is required to be accountable to its members
    • is required to abide by the corporate governance and operational procedures of the organisation
       
  • have at least 1,000 voting members – at least 500 being registered BAS agents
     
  • each voting member has been awarded at least a Certificate IV Financial Services (bookkeeping) or a Certificate IV Financial Services (accounting) from either:
    • a registered training organisation
    • an equivalent institution.

If either of the last two requirements are not met, we may still decide to recognise the organisation. In doing so, we must have regard to the:

  • purpose of the TASA
  • role of recognised BAS agent associations under the TASR.
     

After lodging an application

We will write to the organisation as soon as the decision is made to either grant or reject the application for recognition.

If the application is rejected, we will include reasons for the decision. If an organisation is not satisfied with our decision, it may apply to have the decision reviewed by the Administrative Appeals Tribunal.

If the application is granted we will include the details of the organisation on the List of recognised professional associations.
 

Maintaining recognition

To remain accredited as a TPB recognised BAS agent association, the association must ensure that the eligibility requirements associated with accreditation continue to be satisfied on an ongoing basis. For guidance on demonstrating that the requirements are being met (including examples) refer to Ongoing eligibility requirements for recognised BAS agent associations.
 

Terminating recognition of an association

If we believe that a recognised BAS agent association has ceased to meet a requirement for recognition and its recognition should be terminated, we will write to the association explaining our reasons. We will invite a written submission (within a specified time) about whether the association’s recognition should be terminated.

We will make a decision after the end of the specified time on whether the association’s recognition should be terminated, taking the written submission into consideration.

If we decide to terminate an association’s recognition, we will:

If an organisation is not satisfied with our decision it may apply to have the decision reviewed by the Administrative Appeals Tribunal.

Last modified: 29 April 2015