You must apply to renew your registration at least 30 days, but not more than 90 days, before it expires. Once you submit your renewal application, your registration is taken to continue until the application has been decided or the application is withdrawn, whichever occurs first. If approved, your registration will be renewed for a period of at least 3 years.
From 1 July 2024, the registration period for tax practitioners is changing from at least once every 3 years to at least once a year. The new annual registration period will apply from your next renewal date that occurs from 1 July 2024. For example:
- If you apply to renew your registration before 1 July 2024, you will be registered for 3 years, until 2027. Your next renewal in 2027 will be for a one-year period.
- If you apply to renew your registration after 1 July 2024, you will be registered for one year, until 2025. Your next renewal in 2025 will continue to be for a one-year period.
If you fail to renew your registration on time and your registration has expired, you cannot provide tax agent or BAS services for a fee or other reward. You will also lose access to the Australian Taxation Office (ATO) online services such as Online services for agents.
Requirements
you must be a fit and proper person
you must satisfy the qualifications and relevant experience requirements
you must meet our continuing professional education requirements
you must maintain, at the time you apply for renewal of registration, professional indemnity (PI) insurance that meets our requirements
complete an online application form and provide all supporting documents.
Proof of identity checks
If you haven’t already verified your identity with us, you must complete a one-off proof of identity (POI) process when applying to renew your registration. For more information about the POI process, refer to Proof of identity checks for tax practitioners.
Requirements
each director and/or partner must be a fit and proper person
you must maintain, at the time you apply for renewal of registration, PI insurance that meets our requirements
you must show that you have a sufficient number of registered individual tax or BAS agents to provide BAS services to a competent standard and to carry out supervisory arrangements
in addition, company BAS agents and companies that are a partner in a partnership BAS agent:
- must not be under external administration
- must not have been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years
complete an online application form and provide all supporting documents.
Application fees
You must pay the application fee in full when you apply to renew your 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.
| Practitioner types | Fee (not subject to GST)^ |
|---|---|
| Tax agent | $783 |
| BAS agent | $156 |
Information required to renew your registration checklist
For individual tax practitioners
- Details of voting membership for any recognised professional association, if applicable.
- Details of your relevant experience.
- Details of any events that may affect your eligibility for registration, including any overdue tax obligations.
For a partnership and company
- Details of the sufficient number of registered individual tax practitioners.
- Personal details for all directors and partners who are not registered as individual tax practitioners.
- Details of any events that may affect your eligibility for registration, including any overdue tax obligations.
Top tips for renewing your registration
Watch our video to learn tips to ensure the renewal of your BAS agent registration is a smooth process. The video outlines the renewal requirements and walks you through our renewal form.
After lodging your application
We will advise you after the decision is made to either grant or reject your application for renewal of registration. We aim to process complete applications within 30 days of receiving them.
If your application is rejected, we will:
- advise you of the reasons for our decision and of your appeal rights
- notify the ATO of our decision.
Last modified: 9 February 2024