Relevant experience for BAS agents
You must have enough relevant experience in providing BAS services to register or renew your registration as an individual BAS agent.
What is considered relevant experience
Relevant experience can include work:
- as a registered tax or BAS agent
- under the supervision and control of a registered tax or BAS agent
- of another kind.
For your experience to count as relevant experience it must include substantial involvement in one or more BAS services.
BAS services include services that relate to ascertaining or advising about the liabilities, obligations or entitlements of an entity under a BAS provision or representing an entity in their dealings with the Commissioner relating to a BAS provision.
In addition, the service must be provided in circumstances where an entity can reasonably be expected to rely on the service to satisfy liabilities, obligations or claim entitlements under a BAS provision.
Most work in preparing the books and records of a business for the purpose of that business completing their BAS obligations, including their pay as you go (PAYG) withholding and instalment obligations, are considered relevant experience.
However, work in preparing a return for a state tax obligation, such as payroll tax, is not considered relevant experience.
For detail on the types of work BAS agents can do, refer to BAS services.
Work of another kind
We may accept work other than:
- as a registered BAS or tax agent
- under the supervision and control of a registered BAS or tax agent.
provided you demonstrate that your experience includes substantial involvement in providing one or more BAS services.
Experience that may be considered under the ‘work of another kind’ category includes work undertaken as an academic teacher in relevant taxation laws.
It may also include the completion of simulated programs designed to be a substitute for work experience. We will consider whether the completion of a simulated program can count towards your overall relevant experience on a case-by-case basis. The amount of relevant experience that we will accept from simulated programs is limited to 15% of the overall relevant experience hours requirement.
Amount of relevant experience required
The amount of relevant experience required for registration or renewal depends on the relevant Regulation item in the Tax Agent Services Regulations 2022. These items are summarised below:
Amount of relevant experience
Tertiary qualifications in accounting
1,400 hours in the past four years
Membership of a professional association
1,000 hours in the past four years
Demonstrating relevant experience for a new registration
You must complete a Statement of relevant experience for BAS agent (SRE) form to demonstrate your relevant experience. The SRE is available in the online application form.
Experience through work under supervision
If you are relying on experience gained under the supervision and control of a registered BAS or tax agent, the registered agent must verify the information you have provided in the SRE and comment on your ability to provide BAS services to a competent standard.
If you gained your relevant experience for the required period working under various employers or supervisors, you must complete one SRE form for each employer or supervisor.
We will consider whether the supervision and control exercised by the registered BAS or tax agent/s of your work was adequate for you to meet our relevant experience requirements. There are a range of factors we consider in determining whether adequate supervisory arrangements exist in a practice and these are outlined in Supervision and control – BAS agents.
Alternatively, you can provide us with a statutory declaration detailing the BAS services provided including the reasons you are unable to provide an appropriately signed SRE. You must also provide independent verification of your experience.
Experience through work of another kind
If your experience includes 'work of another kind', you must explain in your SRE the reasons why this should be approved as 'relevant experience' in the relevant section of the application form. You must also provide independent verification of your experience.
We will consider each case on its merits.
Completing the SRE
The online application form requires you to enter your relevant experience details, including:
- position start and end dates
- employer details
- details of services you provided
- supervising BAS or tax agent details.
Once you enter these details, you will be able to download the SRE as a PDF, pre-populated with the information you entered. The download will contain a separate SRE PDF for each supervising agent or position entered.
Independent verification may include providing a reference from a registered BAS or tax agent, or two separate references from individuals who are able to verify the type and amount of your experience. These individuals may include colleagues or clients. Independent verification must not be provided by family members.
If a supervising registered tax or BAS agent refuses to verify an applicant's relevant experience, we may consider the supervising agent's act as a breach of the Code of Professional Conduct.
Demonstrating relevant experience when renewing registration
You do not have to complete a SRE to demonstrate your relevant experience when renewing your registration. However, in the online renewal form you must confirm you meet the required relevant experience to renew your registration.
Last modified: 1 April 2022