Renewing your tax agent registration
You must apply to renew your registration at least 30 days, but not more than 90 days, before it expires. Once you submit your renewal application, your registration is taken to continue until the application has been decided or the application is withdrawn, whichever occurs first. If approved, your registration will be renewed for at least three years.
If you fail to renew your registration on time and your registration has expired, you cannot provide tax agent services for a fee or other reward. You will also lose access to the Australian Taxation Office (ATO) online services such as Online services for agents.
Requirements for renewing your registration
If you are an individual tax 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, at the time you apply for renewal of registration, 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 tax agent:
- each director and/or partner must be a fit and proper person
- you must maintain, at the time you apply for renewal of registration, PI insurance that meets our requirements
- you must show that you have a sufficient number of registered individual tax agents to provide tax agent services to a competent standard and to carry out supervisory arrangements
- in addition, company tax agents and companies that are a partner in a partnership tax 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 |
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For individual tax agents
For partnership and company tax agents
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Application fee
The application fee is $700 and not subject to GST. You must pay the application fee in full when you apply to renew your registration.
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
- Qualifications and experience for tax agents
- Fit and proper
- Supervision and control
- Code of Professional Conduct
- Change of tax agent details or circumstances
- Professional indemnity insurance for tax agents
- Events that may affect your continued registration
- Continuing professional education for tax agents
Last modified: 1 January 2021