To become a registered BAS agent, individual applicants must satisfy certain qualifications and experience requirements, which are set out in the Tax Agent Services Regulations 2022 (TASR).
Summary of qualifications and experience requirements
You may apply to register as a BAS agent through one of two options outlined in the TASR (item 101 or 102) depending on your experience. The following table summarises the requirements under these items, covering:
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Primary qualification
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GST/BAS course
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Relevant experience
|
Item |
Primary qualification |
Board approved courses |
Voting member of a recognised BAS or tax agent association |
Relevant experience |
|---|---|---|---|---|
|
101 Accounting qualifications |
At least Certificate IV Financial Services in bookkeeping or accounting |
|
|
1,400 hours in past 4 years |
|
102 Professional association membership |
At least Certificate IV Financial Services in bookkeeping or accounting |
|
|
1,000 hours in past 4 years |
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Requirements under the TASR items 101 to 102
The requirements under the two items shown in the image above are detailed below:
Item 101 - Tertiary qualifications in accountancy
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A Certificate IV Financial Services (or a higher award) in bookkeeping or accounting from a registered training organisation or an equivalent institution
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Board approved course in basic GST/BAS taxation principles (GST/BAS course)
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1,400 hours of relevant experience in the past 4 years.
Item 102 - Membership of a professional association
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A Certificate IV Financial Services (or a higher award) in bookkeeping or accounting from a registered training organisation or an equivalent institution
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Board approved course in basic GST/BAS taxation principles (GST/BAS course)
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A voting member of a recognised BAS or tax agent association
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1,000 hours of relevant experience in the past 4 years.
You must have been awarded a Certificate IV or a higher qualification (for example, a diploma, Advanced diploma or degree) in bookkeeping or accounting. The qualification must have been obtained from a registered training organisation or an equivalent institution.
You must also have completed a Board approved course in basic GST/BAS taxation principles (also known as GST/BAS course). This course may be included in your primary qualification.
Your Board approved GST/BAS course should include a component in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code). Otherwise, you must have completed a separate unit covering this component.
You can check if courses and units have been approved by the Board using Qualifications check.
Recognition of prior learning
We will accept a course in basic GST/BAS taxation principles obtained through a process of recognition of prior learning (RPL), provided it satisfies our assessment requirements.
For further information refer to Recognition of prior learning for BAS agents.
To learn more about the amount and types of relevant experience individual applicants must demonstrate when they apply to register visit Relevant experience for BAS agents.
Conditional registration
The Board may impose a condition on your registration. A condition placed on your registration will limit the scope of services you can provide. This allows people with relevant experience in particular areas of taxation law to be eligible for registration (provided all other registration criteria are met).
For more information refer to Imposing conditions.
Continuing professional education
Registered BAS agents must undertake continuing professional education (CPE) that meets our requirements to be eligible to renew their registration.
For a summary of our CPE requirements for registered BAS agents please visit Continuing professional education for BAS agents.
Further information
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Tax Agent Services Regulations 2022 (TASR) Schedule 2, Part 2.
Last modified: 20 July 2023