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Recognised tax agent association

Recognised tax agent association

Professional associations may be accredited by us as a recognised tax agent association if they apply for recognition and meet certain requirements in the Tax Agent Services Regulations 2022 (TASR).

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


Applying for recognition

Requirements to become a recognised tax agent association

Exercising our discretion regarding specific requirements for recognition

After lodging an application

Maintaining recognition

Terminating recognition of an association

Surrendering recognition


Applying for recognition

To apply for recognition use the Application for accreditation as a recognised tax agent association (PDF, 169 KB). You will need to address all of the requirements set out below to become a recognised tax agent association.

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Requirements to become a recognised tax agent association

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

  1. Item 201 — be a non-profit association
     
  2. Item 202 — have adequate corporate governance and operational procedures to ensure that:
    • it is properly managed
    • its internal rules are enforced
       
  3. Item 203 — have professional and ethical requirements standards for its voting members, including terms to the effect that:
    • voting members must undertake an appropriate number of hours of continuing professional education each year (having regard to the circumstances and requirements of the members)
    • 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 association to be in public practice, the voting member has professional indemnity insurance
       
  4. Item 204 — have satisfactory arrangements in place (such as placing relevant and accessible content on the association's website) 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
       
  5. Item 205 — have satisfactory arrangements in place (such as placing relevant and accessible content on the association's website) for publishing annual statistics about:
    • the kinds and number of complaints made to the association
    • findings made as a result of the complaints
    • action taken as a result of those findings
       
  6. Item 206 — be able to pay its debts as they fall due
     
  7. Item 207 — have management of the association that:
    • is required to be accountable to its members
    • is required to abide by the corporate governance and operational procedures of the association
       
  8. Item 208 — have arrangements that comply with requirements under Items 203, 204 or 205 above if the association or its members are subject to a State or Territory law or a rule or other instrument created by or under a State or Territory law, that set out requirements that are the same, or have a similar effect, to the requirements in Item 203, 204 or 205
     
  9. Item 209 — have at least 1,000 voting members – at least 500 being registered tax agents
     
  10. Item 210 — have each voting member comply with at least one of the following:
    • member has been awarded a degree or a post-graduate award in a relevant discipline (which include finance, financial planning, commerce, economics, business, tax, accountancy, or law) from either an:
      • Australian tertiary institution
      • equivalent institution
    • member has been awarded a diploma or higher award in a relevant discipline (which include finance, financial planning, commerce, economics, business, tax, accountancy, or law) from either:
      • a registered training organisation
      • an equivalent institution
    • member has the academic qualifications required to be an Australian legal practitioner
    • the member has the equivalent of:
      • eight years of full-time experience in providing tax agent services in the past 10 years, or
      • six years of full-time experience in providing tax (financial) advice services in the past eight years.

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Exercising our discretion regarding specific requirements for recognition

We recognise that there may be circumstances where an association is not able to fully meet the requirements relating to:

  • Item 209 (regarding the number of voting members)
  • Item 210 (regarding the qualification / experience requirements for voting members).

Depending on the circumstances, we may recognise an association if we consider it appropriate, having regard to the:

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

For further information about our approach to exercising our discretion for these specific requirements, refer to our information sheet:

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After lodging an application

We will write to the association 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 association 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 association on the List of recognised professional associations.

 

Maintaining recognition

To remain accredited as a TPB recognised tax 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 tax agent associations.

 

Terminating recognition of an association

We may terminate the recognition of a recognised tax agent association if:

  • the association has not given us written notice as required (in relation to notifying us where they cease to meet a requirement for recognition that applies to the association, or in response to a relevant written request from us), or
  • we have reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association, and we are not satisfied that it is appropriate for the association to be recognised having regard to the purpose of the TASA and the role of recognised tax agent associations under the TASR.

If we believe that a recognised tax 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 why the association’s recognition should not 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 association is not satisfied with our decision, it may apply to have the decision reviewed by the Administrative Appeals Tribunal.

 

Surrendering recognition

A recognised tax 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.

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Last modified: 1 April 2022