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Relevant tax (financial) advice experience for tax agents

Relevant tax (financial) advice experience for tax agents

You must have enough relevant tax (financial) advice experience to register or renew your registration as an individual tax agent to provide only tax (financial) advice services. 


What is considered relevant tax (financial) advice experience

Amount of relevant experience required

Demonstrating relevant experience 


What is considered relevant tax (financial) advice experience

Your experience must include substantial involvement in:

  • one or more types of tax (financial) advice services, or 
  • an area of taxation law to which one or more of those types of tax (financial) advice services relate.

‘Substantial involvement’ means ample or considerable involvement. It requires more than simply being involved from time to time in the provision of one or more types of tax (financial) advice services. 

Relevant tax (financial) advice experience can include work:

  • as a registered tax agent or under the supervision and control of a registered tax agent
  • as a registered tax (financial) adviser or under the supervision and control of a registered tax (financial) adviser before 1 January 2022
  • as a qualified tax relevant provider (QTRP) or under the supervision and control of a QTRP 
  • as a legal practitioner
  • of another kind approved by the Board.

Work of another kind

We may accept work other than those specified above, provided you demonstrate that your experience includes substantial involvement in:

  • one or more types of tax agent or tax (financial) advice services
  • a particular area of taxation law.

Experience under the ‘work of another kind’ category may 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.

We will assess if an individual has met the relevant experience requirement on a case-by-case basis.


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 2022 (TASR). These items are summarised below:

TASR Item Educational qualification (if any) Amount of relevant experience
207 Tertiary qualifications in a relevant discipline* Equivalent of 12 months full-time in the past five years
208 Diploma or higher award in a relevant discipline* Equivalent of 18 months full-time in the past five years
209 Work experience Equivalent of three years full-time in the past five years
210 Membership of a professional association Equivalent of six years full-time in the past eight years


 

*Note: A ‘relevant discipline’ includes finance, financial planning, commerce, economics, business, tax, accountancy or law.


Demonstrating relevant experience 

You must complete a Statement of relevant tax (financial) advice experience (SRE) to demonstrate your relevant experience. 

Experience through work under supervision

Your supervisor must verify the information you have provided in the SRE and comment on your ability to provide tax (financial) advice 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 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 – tax agents.

Alternatively, you can provide us with a statutory declaration detailing the tax (financial) advice 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

Download the SRE form to manually complete the required information.

Once the form is completed, upload the SRE form along with your PDF registration application. See Registering as an individual tax agent to provide tax (financial) advice services.

Independent verification

Independent verification may include a reference from a registered tax agent, a tax (financial) adviser registered before 1 January 2022 or a qualified tax relevant provider.

Alternatively, you can provide 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, we may consider the supervising agent's act as a breach of the Code of Professional Conduct.


Further information


Last modified: 1 April 2022