Issued: 1 July 2022
Last modified: 22 November 2022
We have recently made revisions to the temporary measures and support which were made available due to the impacts of Coronavirus (COVID-19).
Annual declaration concession
We have further extended the exemption to complete annual declarations until 30 June 2023. This means if your annual declaration is due on or before 30 June 2023, you do not have to complete it until 2024 or 2025 (if your registration renewal is due prior to July 30 2023).
However, you must still meet the ongoing obligations to maintain your tax agent or BAS agent registration, including:
maintaining professional indemnity (PI) insurance and notifying us of your updated PI insurance details via My Profile
undertaking continuing professional education (CPE)
satisfying our fit and proper requirements
complying with the Code of Professional Conduct, part of which include meeting your personal tax obligations and that of your related entities.
CPE activities reinstated to standard approach
We have ceased the revised approach to what activities met our CPE requirements.
Technical or professional reading activity
We have reinstated the 25% cap for relevant technical/professional reading activity in our CPE policy from 1 January 2023.
The TPB acknowledges that the COVID-19 situation is still ongoing with potential changes in restrictions. However, there are now an increased amount of CPE activities that can be completed online and this has made it easier for practitioners to meet their CPE hours without relying on relevant technical/professional reading activity.
All other elements of our CPE requirements still apply, including:
the number of CPE hours you must complete over a 3-year registration period
the minimum number of CPE hours you are required to undertake annually
undertaking activities relevant to the services you are registered to provide.
Educative health and well-being activities
Under the CPE policy introduced 1 July 2022, we allow up to 10% of your total CPE to include activities for your mental health and wellbeing. These could include activities such as attending webinars about how to manage stress and self-care. Refer to Continuing professional education for further information.
Board approved courses - assessment concessions
For Board approved courses, where supervised assessments cannot be conducted in line with our requirements, we will continue to consider the use of alternative assessment arrangements on a case-by-case basis. These concessions have been extended until 30 June 2023.
For further details refer to Board approved course requirements - concessions for COVID-19.
If you are unable to lodge your registration renewal application on time or falling short of relevant experience to meet the renewal requirements, contact us and we will work with you to determine the best course of action to assist you.
For information on the government’s economic response to COVID-19, visit treasury.gov.au/coronavirus.