SEARCH TPB.GOV.AU
Search results
You, your company or partnership must be registered with us to provide BAS services for a fee or other reward. If your application for registration is approved, your registration period will be for… read more
Board approved courses requirements for BAS agents
To become a registered BAS agent, an individual must have successfully completed a: Board approved course in basic GST/BAS taxation principles Board approved unit in the Tax Agent Services Act 2009… read more
Recognition of prior learning for BAS agents
We may accept qualifications obtained through a process of recognition of prior learning (RPL). RPL is assessed by various registered training organisations or course providers. It can provide for… read more
Relevant experience for BAS agents
Table of contents TOC (auto-generated) You must have enough relevant experience in providing BAS services to register or renew your registration as an individual BAS agent. What is considered… read more
Supervision and control for BAS agents
One of the registration requirements for a company or partnership entity to become a BAS agent is to satisfy the ‘sufficient number’ requirement. This means your entity must have an adequate number… read more
Registration and compliance processing
Below is information about our processing of registration applications and our handling of compliance cases for the period from 1 July to 31 December 2024. Registration application Compliance case… read more
You need to comply with the Tax Agent Services Act 2009 to maintain your ongoing registration with us. YOU MUST Maintain professional indemnity insurance that meets our requirements. Learn more … read more
You may choose to surrender (or cancel) your registration, or we may decide to terminate your registration for several reasons. Surrendering or cancelling registration Terminating your registration… read more
When a registered tax practitioner dies, their registration with us must be terminated. Following the death of a registered tax practitioner, it is important that the executor, next of kin or other… read more
The grounds for termination of registration depend on whether you are registered as an individual, partnership or company tax agent or BAS agent (collectively referred to as tax practitioners).… read more
There are several civil penalty provisions in the Tax Agent Services Act 2009 (TASA) for tax and BAS agents (collectively referred to as tax practitioners). These civil penalty provisions can be… read more
Federal Court upholds Tax Practitioners Board decision
Chair of the Tax Practitioners Board (TPB), Mr Ian Taylor, has today welcomed the decision of the Federal Court in the most recent case of Mr Philip Ham. Mr Ham was sued by a former client for… read more
Any education activity relevant to the tax (including tax (financial) advice) and BAS agent services you provide that maintains, develops or promotes your skills, knowledge or attributes, is… read more
Complying with your personal tax obligations As a registered tax practitioner, you play a significant role in influencing and supporting the tax system. It is very important for you to keep your… read more
To be eligible for registration, applicants must satisfy a fit and proper person requirement. The fit and proper person requirement applies to: individual applicants each partner and director in… read more
The Code of Professional Conduct (Code) sets out principles under five separate categories. Honesty and integrity You must act honestly and with integrity. You must comply with the taxation laws in… read more
Client verification process for tax practitioners
Table of contents TOC (auto-generated) In recent times we have seen a lack of proper identification processes in tax practitioners’ practices resulting in tax and identity fraud. It is increasingly… read more
Acting lawfully in the best interests of clients
You must act lawfully in the best interests of your clients. This is one of your obligations (item 4) under the Code of Professional Conduct (Code). When representing your clients, you must advance… read more
Holding money or other property on trust
You must account to your client for money or other property you may receive from your client or on their behalf that you hold on trust for them. This is one of your obligations as a registered tax… read more