Renewing your BAS agent registration
Generally, you must apply to renew your registration at least 30 days before it expires. You will remain registered until we make a decision on your application. If approved, your registration will be renewed for a period of at least three years.
If you fail to renew your registration on time and your registration has expired, you cannot provide BAS services for a fee or other reward and you will lose access to the Australian Taxation Office (ATO) BAS agent portal.
Requirements for renewing your BAS agent registration
If you are an individual BAS agent:
- you must be a fit and proper person
- you must satisfy the qualifications and relevant experience requirements
- you must meet our continuing professional education requirements
- you must maintain, or will be able to maintain, professional indemnity (PI) insurance that meets our requirements
- complete an online application form and provide all supporting documents.
If you are a company or partnership BAS agent:
- each director and/or partner must be a fit and proper person
- you must maintain, or show that you will be able to maintain, PI insurance that meets our requirements
- you must show that you have a sufficient number of registered individual tax or BAS agents to provide BAS services to a competent standard and to carry out supervisory arrangements
- in addition, company BAS agents and companies that are a partner in a partnership BAS agent:
- must not be under external administration
- must not have been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years
- complete an online application form and provide all supporting documents.
| Checklist - information required to renew your registration |
|---|
For individual BAS agents: |
|
|
|
For partnership and company BAS agents: |
|
|
Application fees
The current application fee is $135. You must pay the application fee in full when you renew your registration. The fee is not subject to GST.
Payment details, including your reference number are provided in the online application form.
The application fee is subject to a consumer price index adjustment on 1 July each year.
After lodging your application
We will advise you after the decision is made to either grant or reject your application for renewal of registration. We aim to process complete applications within 30 days of receiving them.
If your application is rejected, we will:
- advise you of the reasons for our decision and of your appeal rights
- notify the ATO of our decision.
Further information
For more information, refer to:
- Qualifications and experience for BAS agents
- Fit and proper
- Supervision and control
- Code of Professional Conduct
- Change of BAS agent details or circumstances
- Professional indemnity insurance for BAS agents
- Events that may affect your continued registration
- Continuing professional education for BAS agents
Last modified: 1 July 2018




