Practitioner Guide · Updated 18 May 2026
TPB tax & BAS agent registration, in plain English
A plain-language walk-through of registration with the Tax Practitioners Board under the Tax Agent Services Act 2009, the two registration types, the qualifying pathway, the four ongoing standards, renewal, and the 14-item Code of Professional Conduct.
Section 1, Which registration do I need?
The two TPB registration types
Under TASA 2009 the TPB issues two categories of practitioner registration. Pick the one whose scope matches the services you intend to charge for. Financial planners and lawyers whose engagements touch tax may also need registration depending on whether their work falls within the statutory definition of a “tax agent service”.
Registered under TASA 2009 to provide tax agent services for fee or reward, preparing and lodging income tax returns, advising on tax law, and dealing with the ATO on behalf of clients.
Can do
- Lodge income tax returns (individuals, companies, trusts, SMSFs)
- Advise on tax law and tax positions
- Represent clients in ATO disputes
- Lodge BAS, IAS, FBT and TPAR
Cannot do
- Provide financial product advice without an AFS licence
- Practise law (legal advice) without a practising certificate
- Operate outside the conditions on the registration
Registered under TASA to provide BAS services only, a narrower scope focused on GST, PAYG, FBT instalments, payroll obligations and superannuation guarantee administration.
Can do
- Prepare and lodge BAS / IAS for fee or reward
- Apply GST, PAYG-W, PAYG-I and FBT-instalment law
- Apply Superannuation Guarantee Charge law
- Advise on payroll and Single Touch Payroll
Cannot do
- Prepare or lodge income tax returns
- Advise on income-tax positions (deductions, CGT, Div 7A)
- Represent clients on income-tax matters
Section 2, The qualifying pathway
Education + experience requirements
The Tax Agent Services Regulations 2009 set the minimum qualifications and supervised-experience hours. Degree pathways require less experience; certificate-only pathways require more.
Tax-agent education
- Approved course in Australian taxation law
- Approved course in commercial law
- Primary accountancy qualification, Cert IV / Diploma / Advanced Diploma / Degree, depending on the chosen pathway
Courses must be from a TPB-approved provider, check the approved-course register before enrolling.
BAS-agent education
- Cert IV Accounting and Bookkeeping (FNS40222 or current equivalent), OR
- Cert IV Financial Services (Bookkeeping)
- Plus a TPB-approved GST/BAS principles unit (bundled in most Cert IVs from 2021 onward)
Older Cert IV cohorts may need a top-up unit if GST/BAS principles wasn't bundled at the time.
| Registration | Relevant experience | Period |
|---|---|---|
| Tax agent (degree pathway) | ~1,400 hours | Within preceding 4 years |
| Tax agent (other pathways) | Up to 12 months FT equivalent | Within preceding 5 years |
| BAS agent | 1,000 to 1,400 hours | Within preceding 4 years |
All relevant experience must be supervised by a registered tax or BAS agent and fall within the statutory definition. Keep a contemporaneous log, the supervising agent will need to attest to the hours.
Section 3, The four ongoing standards
What every registered agent must keep doing
Registration is conditional. It can be terminated if any of these four standards lapses during the registration period.
Standard 1
Fit-and-proper person
Good fame, integrity and character, no conviction for a serious offence involving fraud or dishonesty in the last 5 years, no bankruptcy or Part IX/X arrangement in the last 5 years, and personal tax affairs in order.
Standard 2
Professional indemnity insurance
PII at the level set by the TPB based on practice size and fees, minimum coverage typically $250,000 to $1,000,000, with single-claim and aggregate limits and policy terms including the legal liability of employees and contractors.
Standard 3
Maintain knowledge (CPE)
90 hours of continuing professional education across a rolling 3-year period, for both tax and BAS agents. Records are mandatory; the TPB audits CPE logs at renewal.
See our CPE tracker for the relevant vs structured-hours breakdown.
Standard 4
Code of Professional Conduct
Comply with the 14 mandatory items in section 30-10 of TASA, covering independence, confidentiality, competence, lawful behaviour, and timely accurate service.
Section 4, Renewal & ongoing obligations
Three-year cycle, annual declaration, 30-day notifications
Registration lasts 3 years, not for life. Renewals must be lodged at least 30 days before expiry to avoid a gap and the automatic-deregistration cliff at the 30-day-lapse mark.
Annual declaration
Each year between renewals, you confirm to the TPB you still meet the requirements: PII current, CPE on track, no fit-and-proper changes, no relevant convictions. Late or false declarations are themselves Code breaches.
30-day notification triggers
Notify the TPB within 30 days of: change of business / postal address, disciplinary action by a recognised association, a criminal conviction, becoming insolvent / bankrupt, or ceasing supervision of a tax-agent service.
Late renewal, the cliff
Lodging after expiry is a late renewal and attracts an additional fee. After 30 days lapsed the registration is automatically terminated, you would then need a fresh application, including experience and qualifications all over again.
Calendar reminders
Set a reminder for 90 days before expiry so you have time to chase PII renewal, finalise CPE top-ups, and update the TPB on any notifiable change before the formal renewal window opens.
Section 5, The Code of Professional Conduct
14 mandatory items (TASA s30-10)
The Code groups into honesty & integrity, independence, confidentiality, competence, and other professional responsibilities. Items work together, breach is dealt with under section 30 of TASA and can trigger written caution, order, suspension, or termination of registration.
Act honestly and with integrity
Honest dealings with clients, the TPB and the ATO.
Comply with taxation laws in your own affairs
Late personal returns or unpaid debts are a Code breach.
Account for client money or property
Hold trust money separately and account promptly.
Act lawfully in the client's best interests
Subject to law, you cannot help a client breach tax law.
Manage conflicts of interest
Identify, disclose and manage in writing.
Not make false or misleading statements
To the ATO, the TPB, or third parties about client affairs.
Maintain client confidentiality
No disclosure without lawful authority or written consent.
Maintain knowledge and skills
90 hours CPE over 3 years for tax and BAS agents.
Ascertain client's state of affairs
Make inquiries; don't blindly accept client figures.
Apply taxation laws correctly
Apply the law to the facts, not the other way around.
Provide services competently
Within reasonable time and to a professional standard.
Maintain PII at all times
To the level required by the TPB.
Respond to TPB requests promptly
Notify the TPB of relevant matters; respond on time.
Breach-reporting obligations
Report significant breaches by yourself and other agents (from 1 July 2024).
Practical tips for practitioners
Log supervisor hours as you go
The most common application bottleneck is verifying 1,400 hours of relevant experience years after the fact, when the supervising agent has changed firms or retired. Keep a running spreadsheet, date, client (de-identified), task type, hours, supervisor, so the eventual attestation form is a copy-paste, not an archaeology expedition.
PII run-off cover when leaving a firm
Tax-agent PII is claims-made, the policy in force when the claim is made responds, not the policy in force when the work was done. When you leave a firm, secure run-off cover (typically 7 years) or confirm your new policy covers prior acts. Without one of these, an old job becomes uninsured.
Code breaches and section 30 of TASA
A Code breach under section 30 of TASA isn't a criminal offence, it triggers TPB-administered sanctions: written caution, an order (e.g. supervised practice, additional CPE), suspension up to 12 months, or termination. From 1 July 2024 new breach-reporting obligations require agents to self-report significant breaches and, in some cases, breaches by other registered agents.
Related-entity rule for partnerships
A partnership or company can itself register as a tax/BAS agent under TASA, provided at least one supervising agent (an individual registered tax or BAS agent) is identified for each tax-agent service. The supervising agent takes personal responsibility, losing supervision is a 30-day notification trigger and can deregister the entity.
Frequently Asked Questions
How long does TPB registration take end-to-end?
Typically around 3 months from submission, assuming a complete application. The TPB aims to decide within 15 business days of receiving everything it needs, but verifying qualifying experience (chasing supervising agents), background checks and any criminal-history clearances commonly stretch the real-world timeline to 8 to 12 weeks. Build that lead time into any plan to leave a firm and go out on your own.
Can I work for a registered tax agent without being registered myself?
Yes, you can work as an employee or contractor of a registered tax agent and prepare tax agent services on their behalf, provided they take responsibility, supervise your work, and the work is lodged under their registration. You become legally required to register when you (a) provide tax agent services for fee or reward in your own right, or (b) advertise yourself as a tax agent. Work performed in this supervised capacity is what produces the relevant experience hours for your own application later.
What disqualifies me from the fit-and-proper-person test?
The TPB considers your good fame, integrity and character. The common disqualifiers are: a conviction in the last 5 years for a serious offence involving fraud or dishonesty; undischarged bankruptcy or having entered into a Part IX/Part X arrangement in the last 5 years; being subject to a court order to convict you under a taxation law in the last 5 years; prior TPB or professional-body sanctions; or unresolved personal tax debts. Older issues aren't automatic bars, the TPB weighs context, time elapsed and rehabilitation.
If I'm a tax agent, do I also need separate BAS registration?
No. A tax agent's registration covers BAS services as well, the BAS-agent registration is a narrower category for people who don't meet (or don't need) the full tax-agent requirements. The reverse isn't true: BAS agents cannot prepare income tax returns. If you're moving up from BAS agent to tax agent, you keep operating under the BAS registration while the tax-agent application is being assessed.
How does the Online Services Framework (OSF) affect TPB registration?
OSF is the ATO's permission framework for what software products can lodge on behalf of clients, it's separate from your TPB registration. Being a registered tax or BAS agent is necessary but not sufficient to lodge through a given software product: the software must also be OSF-authorised for the specific form (BAS, CTR, PTR, TTR, TPAR, etc.). Most agents lodge via Online Services for Agents in the browser, which carries the ATO's own broad coverage. If you plan to self-lodge from a third-party tool, confirm the tool's OSF scope first.
What is the TPB's complaint process and how should I respond if I'm the subject of one?
Anyone, a client, an ex-staff member, the ATO, or another agent, can lodge a complaint. The TPB triages, may seek your written response, and can investigate under Subdivision 60-E of TASA. Outcomes range from no further action, to a written caution, an order (further education / supervision), suspension, or termination. Under the breach-reporting reforms in force from 1 July 2024, agents must self-report significant breaches and in some cases breaches by other agents. If served with a notice: do not ignore it, respond within the stated time, document everything, and consider professional-association legal support before responding substantively.
Run a TPB-registered practice, not a spreadsheet
OneBookPlus for tax agents tracks CPE hours, PII renewals, client engagement letters and the 30-day notification triggers, so registration admin doesn't become the thing that costs you your registration.
Rather look before you sign up? Open a live demo account with real data in it, or compare the AUD plans on the pricing page.
Reviewed by Bishal Shrestha
About the author
Bishal Shrestha
Founder & CEO, OneBookPlus
Bishal spent a decade running digital projects for Australian small businesses before founding OneBookPlus. He writes and maintains these pages, and publishes what OneBookPlus does not do alongside what it does.
Read the founder bioHow this page was researched
The compliance and licensing statements above are taken from the bodies this page links to, including the Tax Practitioners Board, so you can read the rule rather than take our word for it. Plan prices come from the OneBookPlus price registry, so the page and the checkout cannot disagree. Everything said about OneBookPlus describes what the product does today, and the page says so where it does not do something.
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