Relevant experience for BAS agents
If you are applying to register or renew your registration as an individual BAS agent, you need to have a minimum number of hours of relevant experience in providing BAS services.
This 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 approved by us.
What is considered relevant experience
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 purposes of that business completing their BAS obligations, including their pay as you go (PAYG) withholding and instalment obligations, will be considered to be relevant experience for the purposes of registration as a BAS agent.
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
For the relevant experience requirement, we can accept work other than that:
- as a registered BAS or tax agent
- under the supervision and control of a registered BAS or tax agent.
However, in these cases you must demonstrate to us why we should accept your experience. In this regard, we will typically accept experience provided you can demonstrate that your experience includes substantial involvement in providing one or more BAS services.
‘Substantial involvement’ means ample or considerable involvement.
Experience that we have accepted in the past under the ‘work of another kind’ category includes work undertaken as an academic teacher in relevant taxation laws.
Hours of relevant experience required
The amount of relevant experience you need to demonstrate to be eligible for registration, including renewal of registration, as a BAS agent is:
- 1,400 hours in the past four years, or
- 1,000 hours in the past four years if you are a voting member of a recognised BAS or tax agent association.
Demonstrating relevant experience for a new registration
If you are making a new application for registration as an individual BAS agent, you will need to attach a completed Statement of relevant experience for BAS agent (SRE) form to your application.
The information contained in the SRE form should provide evidence of your substantial involvement in one or more types of BAS services.
If you believe that you have relevant experience 'of another kind' that should be approved by us, you should include a written submission with your application for registration outlining the relevant experience and the reasons why you believe it should be approved. We will consider each case based on its merits
Completing a SRE
A SRE form allows you to provide the following information:
- how the relevant experience was gained
- period of relevant experience
- summary of BAS services provided for the relevant period, including the number of clients and activity statements prepared
- comments from your supervising agent or employer about your level of competence in the provision of BAS services
- any additional information you may wish to provide regarding your relevant experience.
A SRE must be signed by the supervising registered BAS or tax agent for the activities undertaken.
Alternatively, you can make 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.
Independent verification may include providing a reference from a registered BAS or tax agent or references from two other individuals who are able to verify the type and amount of your experience. Other individuals may include colleagues or clients. If you are providing a statutory declaration it would assist us if you also provide independent verification from a colleague or other person who is in a position to comment on your experience. As the verification must be independent it should not be provided by family members.
We rely upon the SRE that is verified by a registered BAS or tax agent. We expect assistance in these matters, especially from those BAS or tax agents who are and have been the employer or supervisor of the applicant. Where a registered BAS or tax agent refuses to verify an applicant’s relevant experience, we may consider whether the agent should be asked again to provide that information. All registered agents have an obligation to respond to our requests in a timely, responsible and reasonable manner.
Partners and directors of entities who gained registration using the transitional arrangements may also need to apply for registration as an individual BAS agent. Any BAS service you provided as a partner or director of a registered BAS agent entity may be considered as work 'of another kind'. In this case, you need to provide independent verification of your experience.
Demonstrating relevant experience when renewing registration
If you are applying to renew your registration as an individual BAS agent, you will need to provide details of your relevant experience in the online renewal form.
The online renewal form requires you to provide the following details:
- whether your relevant experience included substantial involvement in:
- one or more types of BAS services
- a particular area of taxation law to which one or more of those types of BAS services relate
- the period during which you provided those services
- the number of hours per week spent in providing BAS services (if not full time)
- the number of activity statements you prepared
- any other relevant information regarding your experience.
You can self-complete these details as a registered BAS agent. You do not have to attach a separate statement of relevant experience.