To become a registered tax practitioner, individual applicants must meet certain relevant experience requirements, which are set out in the Tax Agent Services Regulations 2022. All relevant experience must be gained under the supervision of a registered tax practitioner.  

Gaining relevant experience under the supervision of a tax practitioner, prepares applicants applying for registration with the Tax Practitioner Board (TPB) with the required knowledge and practical experience to be a fit and proper tax practitioner.  

As more tax practice franchises open that offer supervision to individuals as they gain their relevant experience, we have released guidance to assist anyone who is considering gaining relevant experience from a tax practice that operates under a franchise arrangement to apply for registration with the TPB.  

The guidance is to help franchisees, employees or contractors for a franchise business understand the vital role of a supervising tax practitioner within a franchise arrangement. The guidance provides important information for individuals to consider before beginning to undertake their relevant experience with a franchise practice. Additionally, the guidance includes a range of questions the TPB often receives about gaining experience with a franchise practice.  

To learn more, read our guidance Relevant experience under franchise arrangements.