You or your company or partnership must be registered with us to provide tax agent services for a fee or other reward.

If your application for registration is approved, your company or partnership will be registered for a period of at least three years.

 

Requirements

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You must be at least 18 years of age to be eligible to apply.

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You must be a fit and proper person.

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You must satisfy the qualification and experience requirements. The Tax Agent Services Regulations 2022 (TASR) provide various pathways for you to register as a tax agent.

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You maintain, or will be able to maintain, professional indemnity insurance that meets our requirements.

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Complete an online application and provide all supporting documents.

 

Depending upon your qualifications and experience, you may have a 'condition' imposed on your registration. A condition limits the scope of tax agent, BAS or tax (financial) advice services you can provide or limits your services to a particular area of taxation law.

Learn more about Imposing conditions

Application fee

You must pay the application fee in full when you apply for 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.

Tax agent

Fee (not subject to GST)^

Individual

$731

 

How to apply

Step 1: Prepare supporting documentation

You must provide the supporting documentation.

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Australian-issued identity documents such as your driver licence, Medicare card or passport, to satisfy proof of identity (POI).

For further details and a list of other acceptable POI documents, refer to Proof of identity checks for tax practitioners 

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Electronic copies of award certificates, academic transcripts and course outlines, as required, to show you have completed the required qualifications.

You can use our online tool to check your qualifications. If you assess or have previously assessed your qualifications using this tool, enter your enquiry number in the form to import the details you previously provided.

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Statement/s of relevant experience from a supervising tax agent or employer to demonstrate you have the required amount of experience.

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Details of voting membership for any recognised tax agent association, if applicable.

 

Step 2: Create My Profile account

My Profile is your online TPB account where you can update your details, apply to renew your registration, access forms and provide your latest professional indemnity insurance. 

Step 3: Complete online form

Once you are logged into My Profile, select Start new registration application. Then follow the prompts to complete your application.  

After lodging your application

We will advise you after the decision is made to either grant or reject your application for registration. We aim to process complete applications within 30 days of receiving them.

If your application is granted:

  • details of your registration will appear on the TPB register

  • you must advise us of how you meet our professional indemnity insurance requirements within 14 days of being notified that you are registered

  • we will notify the Australian Taxation Office (ATO) that you are now registered with us. You can then contact the ATO to arrange access to their online services, such as Online services for agents.

We recommended downloading our handy Tax practitioner checklist which includes a list of steps to complete if your application is granted.  

If your application is rejected:

  • we will advise you of the reasons for our decision and of your appeal rights

  • we will notify the ATO of our decision to reject your application.

Learn more about reviewable decisions

    Transitional arrangement for tax (financial) advisers 

    Under the transitional arrangement, a company or partnership entity that was registered as a tax (financial) adviser with us as at 31 December 2021 may temporarily continue to legally provide tax (financial) advice services without being a registered tax agent until 31 December 2022. However, from 1 January 2023, the company or partnership must be either:

    1. registered as a tax agent to provide tax (financial) advice services for a fee or other reward; or 

    2. ensure that every individual providing tax (financial) advice services on the entity’s behalf is registered either as a qualified tax relevant provider (QTRP) with Australian Securities and Investments Commission (ASIC) or a tax agent with us.

    ​​​​​Companies and partnerships that provide only tax (financial) advice services

    If the transitional arrangement outlined above does not apply, then a company or partnership that provides only tax (financial) advice services must, from 1 January 2022, be either:

    1. registered as a tax agent to provide tax (financial) advice services for a fee or other reward; or 

    2. ensure that every individual providing tax (financial) advice services on the entity’s behalf is registered either as a QTRP with ASIC or a tax agent with us.

     Requirements

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    Each director or individual partner must be at least 18 years of age.

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    Each director or individual partner must be a fit and proper person.

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    The company or partnership must maintain, or be able to maintain once registered, professional indemnity (PI) insurance that meets our requirements.

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    The company or partnership must have a sufficient number of registered individual tax agents to provide tax agent services and supervision on behalf of the entity.

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    The company must not be under external administration.

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    The company must not have been convicted of a serious offence involving fraud or dishonesty during the previous five years.

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    If there is a company partner in your partnership:

    • each director of the company partner must be at least 18 years of age

    • each director of the company partner must be a fit and proper person

    • the company partner must not be under external administration

    • the company partner must not have been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years.

     

    Under the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA), you must ensure that services provided by you or on your behalf are provided competently.

    You need to maintain adequate supervision and control in your practice to direct, oversee and check the services provided on your behalf.

    Learn more about Supervision and control

    Application fee

    You must pay the application fee in full when you apply for 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.

    Tax agent

    Fee (not subject to GST)^

    Company or partnership

    $731

     

     How to apply

    Step 1: Prepare supporting documentation

    You must provide the supporting documentation.

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    Names and registration numbers of registered individual tax agents to satisfy the requirement to have a sufficient number of registered individuals to provide tax agent services to a competent standard and to carry out supervisory arrangements.

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    Details of all partners and directors (including directors of company partners)

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    Schedule of personal details (SPD) completed for all partners and directors (including directors of company partners) who are not registered individual tax practitioners.

     

    Step 2: Create My Profile account

    My Profile is your online TPB account where you can update your personal details, apply to renew your registration, access forms and provide your latest professional indemnity insurance.

    Step 3: Complete online form

    Once you are logged into My Profile, select Start new registration application. Then follow the prompts to complete your application.  

    After lodging your application

    After the decision is made to either grant or reject your application we will advise you of the outcome. We aim to process complete applications within 30 days of receiving them.

    If your application is granted:

    • details of your company or partnership registration will appear on the TPB register

    • you must advise us of how the company or partnership meets our professional indemnity insurance requirements within 14 days of being notified that it is registered

    • we will notify the Australian Taxation Office (ATO) and ASIC (if applicable), that your company or partnership is now registered with us. You can then contact the ATO to arrange access to their online services, such as Online services for agents.

    If your application is rejected:

    • we will advise you of the reasons for our decision and of your appeal rights

    • we will notify the ATO and ASIC (if applicable) of our decision to reject your application.

    Learn more about reviewable decisions

    Last modified: 31 August 2022