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Relevant experience for tax agents

Relevant experience for tax agents

You must have enough relevant experience in providing tax agent services to register or renew your registration as an individual tax agent.


What is considered relevant experience

Work of another kind

Amount of relevant experience required

Demonstrating relevant experience for a new application

Demonstrating relevant experience when renewing registration


What is considered relevant experience

Relevant experience can include work:

  • as a registered tax agent
  • under the supervision and control of a registered tax agent
  • as a legal practitioner
  • of another kind.

For your experience to count as relevant experience it must include substantial involvement in one or more types of tax agent services, or substantial involvement in an area of taxation law to which one or more of those types of tax agent services relate.

Tax agent services include services related to ascertaining or advising about the liabilities, obligations or entitlements of an entity under a taxation law or representing an entity in their dealings with the Commissioner relating to a taxation law. In addition, the service must be provided in circumstances where an entity can reasonably be expected to rely on the service for taxation purposes.
 

Work of another kind

We can accept work other than:

  • as a registered tax agent
  • under the supervision and control of a registered tax agent
  • as a legal practitioner

provided you demonstrate that your experience includes substantial involvement in:

  • one or more types of tax agent services
  • a particular area of taxation law.

Experience accepted in the past under the ‘work of another kind’ category includes work undertaken as an academic teacher in taxation law, and work as a tax manager in a large corporation.

It is unlikely that experience in general accounting only or services such as auditing and insolvency, will constitute relevant experience for the purposes of registration as a tax agent.
 

Amount of relevant experience required

The amount of relevant experience required for registration or renewal depends on your educational qualifications and the relevant Regulation item in the Tax Agent Services Regulations 2009. These items are summarised below:

Regulation item

Educational qualification (if any)

Amount of relevant experience

201

Tertiary qualifications in accountancy

Equivalent of 12 months full-time in the preceding five years

202

Tertiary qualifications in a discipline other than accountancy

Equivalent of 12 months full-time in the preceding five years

203

Diploma or higher award in accountancy

Equivalent of two years full-time in the preceding five years

204

Tertiary qualifications in law

Equivalent of 12 months full-time in the preceding five years

205

Work experience

Equivalent of eight years full-time in the preceding 10 years

206

Membership of a professional association

Equivalent of eight years full-time in the preceding 10 years


Demonstrating relevant experience for a new registration

You must complete a Statement of relevant experience (SRE) 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 tax agent, the registered agent must verify the information you have provided in the SRE and comment on your ability to provide tax agent 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.

Alternatively, you can provide us with a statutory declaration detailing the tax agent services provided and 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 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, including:

  • position start and end dates
  • employer details
  • details of services you provided
  • supervising tax agent details.

Once you enter these details, you can 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

Independent verification may include a reference from a registered 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 agent refuses to verify an applicant’s relevant experience, the Board 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 demostrate 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: 13 March 2019