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.
To apply for recognition use the Application for a recognised BAS agent association for accreditation as a recognised BAS agent association (PDF, 1.3 MB). Alternatively, write to us addressing all of the requirements to become a recognised BAS agent association that are set out below.
We must recognise an organisation as a recognised BAS agent association, if an organisation applies for recognition and meets all of the following requirements in the TASR:
- Item 101 — be a non-profit organisation
- Item 102 — have adequate corporate governance and operational procedures to ensure that:
- it is properly managed
- its internal rules are enforced
- Item 103 — 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
- Item 104 — 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
- Item 105 — 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
- Item 106 — be able to pay its debts as they fall due
- Item 107 — 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
- Item 108 — have at least 1,000 voting members – at least 500 being registered BAS agents
- Item 109 — 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.
We recognise that there may be circumstances where an organisation is not able to fully meet the requirements relating to:
- Item 108 (regarding the number of voting members)
- Item 109 (regarding the qualification / experience requirements for voting members).
Depending on the circumstances, we may recognise an organisation if we consider if appropriate, having regard to the:
- purpose of the TASA
- role of recognised BAS agent associations under the TASR.
For further information about our approach to exercising our discretion for these specific requirements, refer to our information sheet:
- TPB(I) 35/2020 Recognised professional associations – Exercise of the TPB’s discretion regarding specific requirements for recognition under the Tax Agent Services Regulations 2009
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.
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.
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:
- write to the organisation providing reasons for the decision
- include details of the termination on the List of recognised professional associations.
If an organisation is not satisfied with our decision it may apply to have the decision reviewed by the Administrative Appeals Tribunal.
A recognised BAS agent association may request to surrender its accreditation by TPBSubmissions [at] tpb.gov.au (sending us) a written notice.
We will terminate the association's recognition status upon receiving the notice or on the date specified by the association.
Last modified: 13 January 2021