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Renew your BAS agent registration

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:

  1. you must be a fit and proper person
  2. you must satisfy the qualifications and relevant experience requirements
  3. you must meet our continuing professional education requirements
  4. you must maintain, or will be able to maintain, professional indemnity (PI) insurance that meets our requirements
  5. complete an online application form and provide all supporting documents.

If you are a company or partnership BAS agent:

  1. each director and/or partner must be a fit and proper person
  2. you must maintain, or show that you will be able to maintain, PI insurance that meets our requirements
  3. 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
  4. 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
  1. complete an online application form and provide all supporting documents.

 

 Checklist - information required to renew your registration 

 For individual BAS agents: 
 
  • Evidence that you have completed FNSBKG405A Establish and maintain a payroll system or an equivalent unit approved by the Board.
  • Details of your relevant experience.
  • If you are a voting member of a recognised BAS or tax agent association, details of your membership.

 For partnership and company BAS agents:
 
  • Details of the sufficient number of registered individual BAS or tax agents.
  • Personal details for all directors and partners who are not registered as individual BAS or tax agents.

 

Individual BAS agents who registered under the transitional option

If your current registration was granted under the transitional option, when you renew you will also need to demonstrate that you meet the qualifications and relevant experience requirements.

You will need to provide electronic copies of certificates and academic transcripts from a registered training organisation or an equivalent institution to show that you have completed the required qualifications. If you gained your qualifications through recognition of prior learning (RPL), you need to provide a Schedule of personal details from an appropriately qualified officer of the course provider.

 

Application fees

You must pay the application fee in full when you renew your registration:

  • $100 – if you are carrying on a business as a BAS agent
  • $50 – if you are not carrying on a business as a BAS agent.

For information on making a payment refer How to pay.

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:

 

Last modified: 19 June 2017