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Superseded Explanatory Paper TPB(EP) 04/2012 Continuing professional education

Superseded Explanatory Paper
TPB(EP) 04/2012

Continuing professional education

NOTE: This TPB(EP) provides information about continuing professional education (CPE) requirements for registered tax and BAS agents that applied prior to 30 June 2013. For the current CPE requirements, see TPB(EP) 04/2012 Continuing professional education policy requirements for registered tax and BAS agents from 30 June 2013.
 
This explanatory paper is also available as a PDF, download TPB (EP) 04/2012: Continuing professional education (671KB).

Overview

1. This TPB explanatory paper sets out the Board’s CPE policy. This policy provides guidance to registered agents on meeting their obligations under the Code of Professional Conduct (Code). The Board
considers that CPE is the continuation and ongoing improvement of a professional’s knowledge and skills. CPE is also a means by which registered agents maintain and build upon their primary qualifications, used to gain initial registration under the TASA.  It is imperative that a registered agent’s knowledge and skills adapt and improve as the law, society and their individual practice changes.

Objective

2. All businesses operate in an increasingly globalised setting which is subject to continuous change. The TASA acknowledges this reality in the following ways.

  • The object of the TASA is to ensure that tax agent services  are provided to the public in accordance with appropriate standards of professional and ethical conduct.  The completion of relevant CPE will assist registered agents to ensure that their knowledge and skills are maintained for the benefit of their clients and the broader community.
  • Subsection 30-10(8) of the TASA, forming part of the Code, requires that all registered agents ‘maintain knowledge and skills relevant to the *tax agent services that you provide’.
  • Subsection 30-10(10) of the TASA, forming part of the Code, requires that all registered agents ‘take reasonable care to ensure that *taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client.’ A registered agent is better equipped to exercise reasonable care in applying the taxation laws where they have maintained the knowledge and skills relevant to the tax agent services they provide.
  • Subsection 30-10(12) of the TASA, forming part of the Code, requires that all registered agents ‘advise your client of the client’s rights and obligations under the *taxation laws that are materially related to the *tax agent services you provide’. A registered agent will be better equipped to properly advise a client about the taxation laws relevant to their client’s circumstances when they have maintained their knowledge and skills relevant to the tax agent services they provide.
  • One of the ‘pillars’ of the tax agent services regime is a consumer protection imperative. The TASA  requires the Board to ensure that registered agents are competent and comply with the Code. In this regard the Board has a public protection role.

3. These provisions reinforce the view that it is essential for registered agents to maintain their knowledge and skills throughout the lifetime of their professional practice. This includes undertaking more significant CPE during periods of legislative change and to account for changes to a registered agent’s individual circumstances. The principles contained in this policy will therefore assist registered agents to meet their obligations under the provisions of the TASA described previously.

Legislative background

4. The TASA envisages that the Board may develop a CPE policy to provide guidance on the application of the Code. 
5. All registered agents are required to comply with section 30-10 of the TASA. Section 30-10 of the TASA relevantly requires that:
        ‘(8) You must maintain knowledge and skills relevant to the *tax agent services that you provide.…
        (10) You must take reasonable care to ensure that *taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client.…
        (12) You must advise your client of the client’s rights and obligations under the *taxation laws that are materially related to the *tax agent services you provide’.

6. The Explanatory Memorandum to the Tax Agent Services Bill 2008 anticipates that, to fulfil this obligation, registered agents may be required to complete CPE. Paragraphs 3.45 and 3.46 of this memorandum states that: 
‘… Keeping up-to-date with developments in the relevant taxation laws and tax administration may require agents to undergo a certain minimum number of hours of tax related continuing professional
education per year as determined by the Board. 
3.46 The Board may issue a guideline listing the training that is available in the market (including face-to-face training courses, distance learning and online courses) as being sufficient for continuing professional education purposes for this principle of the Code. For this purpose, any person or organisation can make a recommendation to the Board to have their training courses listed. The courses are not restricted only to those offered by recognised professional associations, recognised BAS agent associations, tax agents or BAS agents.’

CPE principles

7. The legislative principles and provisions described above recognise that registered agents should undertake continuous relevant CPE to maintain their knowledge and skills and to competently provide tax agent services to the Australian community.
8. CPE refreshes and updates the core body of knowledge that is essential to the services provided by each registered agent. CPE builds upon and maintains the relevance of a registered agent’s educational background.
9. The following principles underpin the Board’s CPE policy with effect from 1 July 2012.
(a) CPE contributes to the maintenance of contemporary and relevant knowledge and skills required of registered agents to comply with the Code. 
(b) Registered agents provide a broad spectrum of tax agent services. The following categories of registered agents generally reflect the different scope of services provided by agents 
registered under the TASA.

  • Tax agents. Registered tax agents are legally able to provide all tax agent services, which includes BAS services, for a fee or other reward.  The term ‘tax agent service’ is given a wide definition by the TASA.
  • BAS agents. Registered BAS agents are legally able to provide BAS services for a fee or other reward.  The term ‘BAS service’ is defined by the TASA.
  • Conditional agents. The term conditional agent refers to a registered tax agent or BAS agent who has a condition imposed on their registration, in respect of the subject area in which the agent may provide tax agent services or BAS services. Two significant groups of conditional tax agents are quantity surveyors and research and development consultants.

Diagram 1 – Categories of registered agents

  • Some agents who fall into the category ‘conditional agent’ may have a deeper expertise in a subject matter, or may provide tax agent services or BAS services in a particular area, to a high level. For the purpose of the policy these agents will be considered a conditional agent, because notwithstanding their particular knowledge and skills the agent still has a condition imposed on their registration which limits the tax agent services or BAS services they can provide. Therefore it is appropriate that they be treated as a conditional agent for the purposes of this policy.The Board notes that there will also be some agents who fall into the category ‘conditional agent’ who only provide tax agent services or BAS services in a particular or restricted area of the taxation laws. It is appropriate in these circumstances that these agents also be treated as a conditional agent for the purpose of this policy. This is because of their limited area of knowledge and skills and because there will be less relevant CPE available to agents in this category.

(c) The Court previously indicated in a number of cases that continued registration requires that registered agents be competent. The maintenance of competence by a registered agent requires continuing awareness, understanding and up-to-date knowledge of relevant technical, legal and business developments. A registered agent who has maintained their knowledge and skills is better equipped to advise their clients and apply the taxation laws to individual circumstances and therefore to comply with the Code.  In Stasos v Tax Agents’ Board [1990] FCA 379, Hill J stated at paragraph 49:
‘once registered, however, the tax agent must keep up to date with the massive changes to the income tax law, no easy task in the present time, so that he can properly advise and represent his clients. That is a responsibility which comes with the privileged position in which he is placed.’ 
(d) The Board acknowledges that CPE is required to be undertaken by members of all recognised tax and BAS agent associations.  The Board also notes that the TASR specifies the following requirements.

  • Item 103(a) in Schedule 1 of the TASR requires that a recognised BAS agent association have professional and ethical standards including terms to the effect that:
    ‘voting members must undertake at least 15 hours of continuing professional education each year’.
  • Item 203(a) in Schedule 1 of the TASR requires that a recognised tax agent association have professional and ethical standards including terms to the effect that:
    ‘voting members must undertake an appropriate number of hours of continuing professional education each year, having regard to the circumstances and requirements of the members’.

(e) Recognising the wide scope of services provided by tax agents and the maturity of the CPE activities available to this category of registered agent, the Board expects that tax agents should undertake a minimum of 90 hours of relevant CPE over three years.   
(f) The Board acknowledges that the scope of services provided by BAS agents is narrower than those provided by tax agents, as BAS services are a subset of tax agent services. Therefore, the Board expects that the minimum level of relevant CPE that should be undertaken by BAS agents is 45 hours over three years.  The Board will review the details of its CPE policy from time to time, with a view to making any necessary refinements for the future.
(g) Under the TASA an agent may be registered as a conditional agent. The Board recognises that this category of registered agent may not provide tax agent services or BAS services on a full time basis or may not provide a broad range of tax agent services or BAS services. The Board expects that this category of registered agent complete a minimum of 45 hours of relevant CPE over three years or as specified in Schedule 1 of this TPB(EP).

What does this mean for tax and BAS agents?

10. This CPE policy provides guidance on what the Board considers to be best practice in relation to CPE. Registered agents unfamiliar with professional regulation will benefit most from this guidance. The Board anticipates that this policy will also instigate and drive the future development of CPE activities by various associations and organisations for the registered agent profession. For clarity, it is noted that at this time the Board does not propose to accredit or approve CPE activities. Registered agents should exercise their professional judgment in selecting relevant CPE activities to be undertaken.

What does this mean for consumers?

11. The Board expects that this CPE policy will assist in maintaining, and where necessary, raising standards within the registered agent profession and help promote consumer protection. When engaging the services of a tax or BAS agent, the Board encourages the public to ask whether the agent is registered with the Board. Using a registered tax or BAS agent should ensure that the agent shows appropriate standards of professional and ethical conduct. It may also mean that the taxpayer can take advantage of safe harbour provisions. These provisions are administered by the Australian Taxation Office (ATO), and in certain circumstances may operate to avoid or lessen certain administrative penalties that may otherwise be imposed by the ATO.

Policy and examples

CPE for tax agents

12. Registered tax agents should complete a minimum of 90 hours of CPE over three years. CPE completed should be relevant to the tax agent services provided by the registered tax agent.  
13. The Board recognises that for various reasons the amount of CPE completed by a tax agent in a given year may vary. To allow flexibility for these situations, tax agents are able to complete their CPE over a three year period, and in line generally with the agent’s registration period. This means that a tax agent must ensure that at the end of their CPE period (three years) a minimum of 90 hours of CPE has been completed. The Board considers that not less than 10 hours of relevant CPE should be completed in any given year of a registered tax agent’s CPE period. 
14. A tax agent’s CPE period will begin on the date the tax agent is registered and ends on the date the tax agent’s registration expires in respect of that registration (generally three years). If a tax agent’s registration period is for a period other than three years, the tax agent should complete CPE on a pro-rata basis. 
A tax agent registered as at 1 July 2012 should complete CPE pro-rata from 1 July 2012 to the date on which their registration expires.

Example 1
In 2014, John, a registered tax agent, only completes 10 hours of CPE due to parenting leave in the first half of the year. To account for his shortfall in CPE hours, John completes 50 hours of CPE in 2015 and 30 hours of CPE in 2016.
As John has completed 90 hours of CPE over his CPE period (maintaining a minimum of 10 hours CPE each year), the Board considers that he has completed the minimum level of CPE.

CPE for BAS agents

15. Registered BAS agents should complete a minimum of 45 hours of CPE over three years. CPE completed should be relevant to the BAS services provided by the registered BAS agent.  
16. The Board recognises that for various reasons the amount of CPE completed by a BAS agent in a given year may vary. To allow flexibility for these situations BAS agents are able to complete their CPE over a three year period. This means that a BAS agent must ensure that at the end of their CPE period (three years) a minimum of 45 hours of CPE has been completed. The Board considers that not less than five hours of relevant CPE should be completed in any given year of a registered BAS agent’s CPE period. 
17. A BAS agent’s CPE period will begin on the date the BAS agent is registered and ends on the date the BAS agent’s registration expires in respect of that registration (generally three years). If a BAS agent’s registration period is for a period other than three years, the BAS agent should complete CPE on a pro-rata basis. 
A BAS agent registered as at 1 July 2012 should complete CPE pro-rata from 1 July 2012 to the date on which their registration expires.

Example 2
Deepa’s registration as a BAS agent is due to expire on 31 August 2013. Deepa should complete relevant CPE pro-rata from 1 July 2012 to 31 August 2013. At expiry, Deepa should have completed 17 hours and 30 minutes of relevant CPE, i.e. 45 hours, pro-rata to 14 months.
However, provided Deepa has completed a minimum of five hours of relevant CPE from 1 July 2012 to 1 July 2013, the Board will consider that she has completed the minimum level of CPE.  This is because Deepa would have maintained a minimum of five hours CPE per year.

CPE for conditional agents

18. Subject to paragraph 21, a conditional agent  should complete a minimum of 45 hours of CPE over three years. CPE completed should be relevant to the tax agent services (or BAS services) provided by the conditional agent.  
19. The Board recognises that for various reasons the amount of CPE completed by a conditional agent in a given year may vary. To allow flexibility for these situations, conditional agents are able to complete their CPE over a three year period. This means that a conditional agent must ensure that at the end of their CPE period (three years) a minimum of 45 hours of CPE has been completed. The Board considers that not less than five hours of relevant CPE should be completed in any given year of a conditional agent’s CPE period.
20. A conditional agent’s CPE period will begin on the date the conditional agent is registered and ends on the date the conditional agent’s registration expires in respect of that registration (generally three years). If a conditional agent’s registration period is for a period other than three years, the conditional agent should complete CPE on a pro-rata basis. 
A conditional agent registered as at 1 July 2012 should complete CPE pro-rata from 1 July 2012 to the date on which their registration expires.

Example 3
Vinh is a tax agent who registers under the TASA as a conditional agent. Vinh may only provide a service that is a tax agent service under section 90-5 of the TASA in respect of the various taxation laws relating to superannuation.
Vinh should complete 45 hours of CPE over his CPE period relevant to the type of tax agent services he provides. Vinh is not required to complete CPE in relation to other types of tax agent services which he does not provide.

CPE for certain categories of conditional agents

21. The Board recognises that there may be certain categories of conditional agents for which the expected minimum level of CPE, set out above, is not appropriate. These categories are set out in Schedule 1 of this TPB(EP). The Board will update Schedule 1 if it considers it appropriate to do so, in considering other certain categories of conditional agents for which the expected minimum level of CPE may not be appropriate. 

Example 4
Mandy is a quantity surveyor who registers under the TASA as a conditional agent. Mandy may only provide tax agent services that relate to Part 2-10 of the Income Tax Assessment Act 1997 (ITAA 1936) concerning capital allowances and the rules about deductibility of capital expenditure.
Mandy should complete six hours of CPE over her CPE period (two hours per year) relevant to the type of tax agent services she provides (as per Schedule 1 of this TPB(EP)). Mandy is not required to complete CPE in relation to other types of tax agent services which she does not provide.

What is relevant CPE?

22. The Board considers relevant CPE to be the maintenance of contemporary and relevant knowledge and skills. CPE undertaken by registered agents should be relevant to the tax agent services they provide and the development of their relevant personal knowledge and skills. Subject to paragraph 25 below, the Board does not intend to be prescriptive regarding particular topics for CPE activities which should be undertaken. Registered agents should exercise their professional judgment in selecting relevant CPE activities to be undertaken.
23. CPE activities should be provided by persons or organisations with suitable qualifications and/or practical experience in the relevant subject area. Registered agents should exercise their professional judgment in selecting suitable CPE activities to be undertaken.

Example 5
Vince is a registered BAS agent. Vince attends a training session provided by Swift Software. Vince uses the Deluxe Swift software package to assist him in providing BAS services to clients.
The Board considers that while this training session is indirectly relevant to the BAS services Vince provides it will be considered relevant CPE because effective and accurate use of the software package impacts on the skills Vince needs to competently provide BAS services to clients.
        
24. The Board considers that the completion of a primary course which has been used for the purpose of gaining initial registration as a tax agent or BAS agent, or renewing such registration will not generally constitute a CPE activity. 
25. The Board may from time-to-time, recommend specific topics for CPE activities in certain circumstances. For example, the Board may ask for registered agents to undertake CPE activity in the TASA, including the Code, particularly where the registered agent has not undertaken a course covering this topic as part of their educational qualification requirements used to gain initial registration.
26. It is noted that if the Board is satisfied, after conducting an investigation under Subdivision 60-E of the TASA, that a registered agent has failed to comply with the Code, the Board may, amongst other things, give the agent an order under section 30-20 of the TASA to take specified actions. This may include completing a course of education or training. 
27. During periods of legislative change or where changes occur to a registered agent’s professional practice, registered agents should undertake sufficient CPE to meet their knowledge and skill requirements. It is essential for registered agents to maintain their knowledge and skills in order to provide competent and contemporaneous services to clients.

Example 6
Pauline is a registered tax agent with a condition imposed on her registration. Pauline may only provide tax agent services relating to deductions for research and development (R&D) activities under Part III Division 3 of the Income Tax Assessment Act 1936 (ITAA 1936).
Pauline is aware that the legislation recently enacted redesigns the current R&D Tax Concession system. Pauline undertakes specific and in-depth training in this area to ensure she becomes competent in the new regime.
The training Pauline undertakes is more than the minimum level of CPE set by the Board because of its complexity and scale.

28. The Board expects all registered agents to comply with the TASA, including the Code. Therefore all registered agents should have knowledge of the TASA, including the Code, as part of their general competency requirement. The Board expects that this knowledge will be able to be enhanced through CPE. 

Example 7
Craig is a registered tax agent. Craig completes a unit of study through the Smart State TAFE that deals with the provisions of the TASA, including the Code, and its practical application for tax agents and their practice.
This unit of study may count as CPE because Craig is enhancing his knowledge of the regulatory regime in which he operates. Having knowledge of a registered agent’s obligations under the TASA will benefit Craig in providing tax agent services to the public and his interactions with clients. 

CPE activities

29. Examples of CPE activities include:

  • seminars, workshops, courses and lectures
  • structured conferences and discussion groups (including those undertaken by telephone or video conference)
  • tertiary courses provided by universities, registered training organisations (RTOs), other registered higher education institutions or other approved course providers (including distance learning)
  • other educational activities, provided by an appropriate organisation
  • research, writing and presentation by the registered agent of technical publications or structured training
  • peer review of research and writing submitted for publication or presentation in structured training
  • computer/internet-assisted courses, audiotape or videotape packages
  • attendance at structured in-house training on tax related subjects by persons or organisations with suitable qualifications and/or practical experience in the subject area covered

Example 8
Annalisa is a registered tax agent who works for a major accounting firm. Annalisa is required by her employer to attend CPE provided by a partner of the firm, who specialises in superannuation. The partner presents a lecture on the taxation of complying superannuation funds, approved deposit funds, pooled superannuation trusts and providers of retirement savings accounts governed by Part 3-30, Division 295 of the Income Tax Assessment Act 1997 (ITAA 1997), followed by an interactive discussion and consideration of a complex hypothetical case study.
As the CPE activity is structured and provided by a suitably qualified person, Annalisa may count this session as CPE.

  • attendance at appropriate ATO seminars and presentations
  • relevant CPE activities provided to members and non-members by a recognised tax or BAS agent association
  • a unit of study or other CPE activity on the TASA, including the Code of Professional Conduct. 

30. The Board expects that not more than 25 percent of CPE should be undertaken through relevant technical or professional reading. The provision of a tax agent service will not, of itself, constitute a CPE activity.

Recognition of other CPE 

31. The Board acknowledges the CPE requirements imposed on members of recognised tax and BAS agent associations  as a condition of their membership. Where a registered agent is a member of a recognised tax or BAS agent association, the Board will accept the registered agent’s compliance with their association’s CPE requirements, subject to the following:

  • the CPE activities undertaken must be relevant to the tax agent services or BAS services provided
  • the CPE activities undertaken must be provided by persons or organisations with suitable qualifications and/or practical experience in the subject area
  • the CPE undertaken meets the minimum level of CPE as specified in principles 9(e), 9(f) and 9(g) of the CPE principles section of this TPB(EP).

Example 9
Taj is a member of Tax World, a recognised tax agent association. As a member of Tax World, Taj is required to complete 120 hours of CPE over three years. Taj’s practice primarily deals with individual and simple partnership and company income tax matters. Taj attends a CPE seminar provided by Tax World in relation to its potential merger with an international accounting association.
As this seminar is not relevant to the tax agent services provided by Taj, the seminar would not be considered to be relevant CPE by the Board.
        
32. The Board recognises that members of a recognised tax and BAS agent association may have a different CPE period as compared to the three year period for the purposes of this TPB(EP). For the purpose of this TPB(EP), the Board expects that at the end of a registered agents Board CPE period, a registered agent who is relying on the CPE completed for a recognised tax or BAS agent association should be able to demonstrate that they complied with their CPE obligations with the recognised association therefore they will also be in the process of complying with their current Board CPE obligations. In any case, the Board considers that not less than 10 hours of relevant CPE by tax agents, and not less than five hours of relevant CPE by BAS agents and conditional agents, should be completed in any given year.

Recording CPE activities

33. The Board considers that an important aspect of maintaining knowledge and skills involves recording and reflecting on CPE completed. Effective record keeping allows a registered agent to ensure that an appropriate amount and type of CPE is undertaken in relation to the areas in which a registered agent practices.
34. Registered agents should maintain a record and evidence of their engagement in CPE activities. To assist registered agents, the Board may develop and make available an appropriate CPE log. The Board does not expect that a registered agent who already maintains a CPE log to satisfy the membership requirements of a recognised tax or BAS agent association to keep an additional record for Board purposes.
35. Records should be kept for a period of three years from the date the registered agent’s CPE period ends. 
36. The Board expects that from time to time it may request evidence of CPE completed by registered agents within a relevant period. 

Example 10
Seamus attends a seminar provided by BAS World, a recognised BAS agent association, in relation to changes to fuel tax credits. Seamus records the particulars of the course (name, date and time) and course provider on his electronic CPE log.
As Seamus receives a brochure of the seminar and email confirmation of his enrolment, he keeps these records as evidence of CPE completed. The Board considers that Seamus has taken the appropriate steps to record his CPE.

Extenuating circumstances

37. The Board acknowledges that there may be extenuating circumstances where a registered agent is unable to complete the minimum level of CPE. Registered agents should exercise their professional judgment in this regard and should keep appropriate contemporary records of such circumstances.
38. Examples of situations where it might not be possible for a registered agent to complete the minimum level of CPE include:

  • illness and/or disability
  • financial or other hardship.

Example 11
Alicia is a BAS agent running a sole practice in the Brisbane suburbs. In early 2014, Alicia is involved in a car accident and sustains serious injury. Alicia is unable to work for six months.
The Board does not expect Alicia to complete the minimum level of CPE for that year.
 
Example 12
Anton is an individual registered tax agent whose CPE period runs from 1 March 2013 to 1 March 2016. Anton decides to travel overseas for six months from June 2014 until the end of November 2014. Upon his return to Australia, Anton ensures that he has completed a minimum of 10 hours CPE for his 2014/15 CPE year.
Having completed 65 hours in his 2013/14 CPE year, Anton only has to complete 15 hours of CPE during the 2015/16 year. 

39. The Board notes that while the minimum amount of CPE may not, in certain circumstances, be met, registered agents should be mindful that their obligation under the Code to maintain knowledge and skills relevant to the tax agent services provided can not be abrogated. Registered agents may use the flexibility of their CPE period (three years) to manage any extenuating circumstances. Registered agents should also be mindful of the prescribed relevant experience requirements for renewal of registration.

Example 13
Heather is a tax agent residing in Coober Pedy, South Australia. She provides tax agent services predominantly to individuals who work in opal mines. Heather rarely has time to travel to Adelaide to attend face-to-face training and only makes a modest income. Heather is however careful to maintain her knowledge and skills by undertaking online learning packages and participating in online discussion groups as well monitoring updates on the ATO website and undertaking technical reading.
During a typical CPE period Heather completes three face-to-face seminars (total of 15 hours), participates in structured online discussion groups (total of 52 hours), completes two internet assisted courses (total of 14 hours) and undertakes nine hours of technical reading.
The Board considers that Heather has completed the minimum level of CPE.

Relief

40. The Board will consider appropriate relief from the minimum level of CPE for registered agents in circumstances such as a declared natural disaster that might prevent or inhibit the completion of CPE.
Compliance with the Code of Professional Conduct
41. Completion of at least the minimum level of relevant CPE outlined previously will be considered by the Board as one of the factors which would evidence compliance by a registered agent with the Code, contained in section 30-10 of the TASA.
42. For further information in relation to compliance with the Code, visit the Board’s website at www.tpb.gov.au.

Key terms

BAS agent   This term refers to an entity registered by the Board as a BAS agent under section 20-25 of the Tax Agent Services Act 2009 (TASA). To be registered as a BAS agent the entity must, amongst other things, meet the requirements relating to qualifications and experience listed in Part 1 of Schedule 2 to the Tax Agent Services Regulations 2009 (TASR).
BAS service  This term has the meaning given to it in section 90-10 of the Tax Agent Services Act 2009 (TASA). A BAS service is a ‘tax agent service’, see ‘tax agent service’ in this section.
Code of Professional Conduct (Code)  The Code is contained in section 30-10 of the Tax Agent Services Act 2009 (TASA). It sets out standards of professional and ethical conduct with which registered agents must comply.
Conditional agent  This term refers to a registered tax agent or BAS agent who has a condition imposed on their registration under subsection 20-25(5) of the Tax Agent Services Act 2009 (TASA). The condition will relate to the subject area in which the agent provides tax agent services or BAS services.
CPE Continuing professional education (CPE) is also commonly referred to by professional associations as continuing professional development.
CPE period A registered agent’s CPE period is generally three years. For new registered agents, their CPE period will commence according to their registration date. The end of a registered agents’ CPE period will be the date on which the agent’s registration expires.
Recognised BAS agent association A recognised BAS agent association is an organisation that applies to the Board for recognition and the Board decides to recognise the association in accordance with Division 1 of Part 1A of the Tax Agent Services Regulations 2009 (TASR).
Recognised tax agent association  A recognised tax agent association is an organisation that applies to the Board for recognition and the Board decides to recognise the association in accordance with Division 2 of Part 1A of the Tax Agent Services Regulations 2009 (TASR).
Tax agent This term refers to an entity registered by the Board as a tax agent under section 20-25 of the Tax Agent Services Act 2009 (TASA). To be registered as an individual tax agent the entity must, amongst other things, meet the requirements relating to qualifications and experience listed in Part 2 of Schedule 2 to the Tax Agent Services Regulations 2009 (TASR).
Tax agent service This term has the meaning given to it in section 90-5 of the Tax Agent Services Act 2009 (TASA). The definition of tax agent service includes BAS services.
Registered agent This term refers to both tax agents and BAS agents registered under the Tax Agent Services Act 2009 (TASA).

Related documents

Explanatory papers

TPB(EP) 01/2010: Code of professional conduct
TPB(EP) 02/2010: Fit and proper person
TPB(EP) 03/2010: Professional indemnity insurance

Information sheets

TPB(I) 01/2011: Letters of engagement
TPB(I) 02/2011: Claiming a lien over client property
TPB(I) 03/2011: Trusts and registration
TPB(I) 04/2011: BAS agent educational qualification requirements
TPB(I) 05/2011: Information regarding the assessment aspect and requirements of an approved course in basic GST/BAS taxation principles
TPB(I) 06/2011: Educational qualification requirements for tax agents and BAS agents – the mix and match approach to Board approved courses
TPB(I) 07/2011: Approval process for courses providers
TPB(I) 08/2011: Reports or other advice incorporating tax agent services provided by a third party
TPB(I) 09/2011: Software developers
TPB(I) 10/2011: Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct
TPB(I) 11/2011: Challenge test criteria for a Board approved course in basic GST/BAS taxation principles

Draft information sheets

Draft Information Sheet - Basic GST-BAS taxation principles
Draft Information Sheet – Application of item 202 in Schedule 2 of the Tax Agent Services Regulations 2009

Proposed guidelines

TPB(PG) 01/2010: Course in basic accountancy principles approved by the Board
TPB(PG) 02/2010: Course in commercial law approved by the Board
TPB(PG) 03/2010: Course in Australian taxation law approved by the Board
 

Schedule 1

CPE for certain categories of conditional agents

Category of registered agent      Amount of CPE
Quantity surveyors
Provide tax agent services in relation to Part 2-10 of
the Income Tax Assessment Act 1997 (ITAA 1997)
(relating to capital allowances)