Gaining Relevant Experience

Explore the requirements for gaining relevant experience

Overview

If you are applying with the Tax Practitioners Board (TPB) to register or renew your registration as an individual BAS agent, you need to have a minimum number of hours of relevant experience as follows:

Relevant experience can include work:

  • as a registered tax or BAS agent;
  • under the supervision and control of a registered tax or BAS agent; or
  • of another kind approved by the TPB, such as an academic teacher in relevant taxation laws.

The Relevant Experience must include substantial involvement in one or more BAS services. Most work in preparing the books and records of a business for the purposes of that business completing their BAS obligations, including their pay as you go (PAYG) withholding and instalment obligations, will be considered to be relevant experience for the purposes of registration as a BAS agent. However, work in preparing a return for a state tax obligation, such as payroll tax, is not considered relevant experience.


Click here to access the TPB’s website for examples of the types of services that constitute a BAS service.

Demonstrating Relevant Experience

The manner in which you are required to demonstrate relevant experience to the TPB will depend on whether you are making a new application for registration or simply renewing an existing registration.

If you are making a new application for registration as an individual BAS agent, you will need to attach a completed Statement of relevant experience for BAS agent (SRE) form to your application. The information contained in the SRE form should provide evidence of your substantial involvement in one or more types of BAS services.

If you are renewing your registration as an individual BAS agent, questions about your relevant experience are covered in the online renewal application. You are able to self-complete these questions as a registered BAS agent. You do not have to attach a separate statement of relevant experience.

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