BAS Agent Individual Registration (2013)
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BAS Agent Individual Registration
How to Complete an Individual Registration
If you provide a BAS Service for a fee or other reward, you need to be registered with the Tax
Practitioners Board as a BAS Agent.
As of 28 February 2013, you can only register using the standard application and you must meet all
the education and experience requirements. There is no longer any transitional application process.
See this link for more information on who needs to register, eligibility requirements and examples of
BAS services: www.tpb.gov.au/TPB/Register/0320_BAS_services.aspx
A note on the application process: If you are unable to complete the application in one sitting, you
can now save your application and return to complete it later. Hit the “save” button at the bottom right
of the page at any time in the process. To go back into your incomplete application, go to the login
screen, enter your username and password and it should then display “Forms to Continue” and the
application type listed underneath. Scroll through the application screen until you are back where you
need to continue.
Before starting the application process, we suggest creating a folder for your TPB application. Gather
all your information in this folder for easy uploading to the application form. At the end of the process
you can also save a copy of your completed application to this folder.
Important: Make sure the email address you use to register and in the company contact area are the
same—or that you have access to both email addresses. If you need the TPB to send your password
again it will go to the email address listed as company contact email, NOT to the email address you
used in the registration screen.
You will need the following PDFs for Individual Registration:
 Certificate of membership to professional association if applicable
 Qualification certificate
 If qualified through Recognition of Prior Learning you will need a Statement of
Assurance
 Academic transcripts of qualifications
 Statement of Relevant Experience
 Certificate of Currency for your professional indemnity insurance
Registration Start
www.tpb.gov.au/TPB/Registering/Register_as_a_BAS_agent/TPB/Register/0326_Registering_as_an
_individual_BAS_agent.aspx
You will need to create a password which will allow you to continue the application process if you do
not complete it in one sitting.
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Choose which form you are submitting from the drop-down menu. Note that Professional Indemnity
Insurance is submitted separately from your BAS Agent application. Once you have registered as a
BAS Agent you will be required to log in to the TPB website and upload your certificate of currency for
your insurance.
Individual Profile
Principal Place of Business and Postal Address
You need to list both addresses here. If you have a PO Box where you prefer to have mail sent, then
list this. Otherwise click Copy Address which copies the address listed at Principal Place of Business
See below at Public Register for information about withholding your private home address from the
BAS Agent Register.
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Relevant Professional Affiliations
Click the “add” button and then enter details of other affiliations if needed.
Your profile has been updated
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Select “Online Forms” and then BAS Agent Registration (Standard) - Individual
Start Registration process
The screen will be populated with previous personal and contact information filled during profile
setup.
Professional Indemnity Insurance
Relevant Professional Affiliations—again
This screen asks whether you are a voting member of a recognised professional association.
Note for ICB Members: the levels of Affiliate, Associate, and Member are considered to be voting
members. Student, Educator and Subscriber membership are not considered to be voting members.
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Qualifications
Relevant Experience
At this point in the form you are not required to attach the SORE. You will do this later with other
documents.
Fitness and Propriety
One question at a time is populated in this field, so you will not see the next question until you have
completed the prior one.
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Referees
Provide name, phone number and email address of two independent referees to verify that you are a
fit and proper person.
Registration and Payment
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BAS Agent Individual Registration (2013)
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Note on Application Type: Carrying on a business / Not carrying on a business
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You ‘carry on a business’ if you provide tax agent or BAS services in your own right, under
your own registration number (that is, not on behalf of another registered agent, such as your
employer).
You are ‘not carrying on a business’ if you provide tax agent or BAS services on behalf of
another registered agent, such as your employer, or you do not charge or receive a fee or
other reward.
For example, if you are registering a company that bills clients, and yourself as the BAS Agent
attached to that company, it is the company registration that will be “carrying on a business”
and pay the $100 fee. The individual registration attached to the company will choose the nonbusiness application type and pay the $50 fee.
If you are a sole trader individual providing BAS services to clients for a fee then you would
choose “carrying on a business” $100 fee.
Condition on Registration
We would expect that most applicants would not have anything to add here. If for example you are a
payroll specialist, you might apply for conditional registration. In any case, you are committed to
abiding by the Code of Professional Conduct which prevents you from providing a service you are not
qualified to offer.
Public Register
If there is a serious reason why you do not want to be listed, you can provide details of your reason.
Many people have a home office at their residential address and do not want this publicly displayed.
The TPB will accept this, but you will need to email them separately and request your home address
be removed from the public register. Also you will need an alternative address to be displayed, such
as a PO Box address.
Declaration
If you have got this far without reading the TPB Code of Professional Conduct we suggest you read it
now before ticking the box.
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Supporting Documents
At the end of the application process you now attach all the supporting documents. A pop-up box to
upload required PDFs will appear.
You will need PDF copies of your certificate in bookkeeping, academic transcripts, statement of
relevant experience and professional membership association if applicable.
At this point you submit your application. You will receive an email from the TPB confirming
your application. You will need to pay the application fee before your application will be
considered. The TPB is required to make a decision within 6 months of your application, but
they aim to process new applications within 1 month.
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Statement of Relevant Experience (SORE)
The SORE is a smart PDF and can be filled out and saved as a PDF. The statement is designed to
be filled out either by your supervising registered agent.
Read this information from the TPB for more detail on Relevant Experience:
www.tpb.gov.au/TPB/Qualifications_and_experience/0028_Relevant_Experience_for_BAS_agents.a
spx
Question 1 will most likely be your primary supervising agent name and registered agent number.
In some circumstances this may be yourself listed as the supervising agent, if you are applying as a
self-employed individual. In this case you will need a statutory declaration detailing the BAS
services you have provided and the reason you are unable to provide a signed SORE by another
agent. As you do not yet have a BAS Agent number, leave this field blank.
Question 2 is yourself the applicant.
Question 3 most likely you will be ticking “Work by an individual under the supervision…of agent”. If
you have not worked under the direction of another agent, you would select “Work of another kind
subject to approval by the Board”. At this question, the TPB are after a general summary of the type
and quantity of BAS services provided. Each submission for “Work of another kind…” will be
assessed individually on its own merits.
Question 4 detail the areas you have worked in.
Question 5 allows you to detail any periods of interrupted work beyond regular annual holidays, for
example if you had a long period off work due to illness or accident.
Question 6 asks for more detail again, with the number of clients during that year, number of activity
statements prepared (not necessarily lodged), and the number of hours worked providing BAS
services in the last 3 years. This question also asks you to specify the areas of BAS service you
have provided.
NOTE: although BAS services now include Superannuation and Taxable Payments Reporting, these
services have not yet been added to the legal definition via legislative instrument so they will not
appear on the form until passed by legislation.
Question 7 would be filled out by your supervising agent.
Question 8 allows you to provide any other information you feel is relevant to your application.
Declaration lastly you complete the declaration and date. Save this PDF and attach to your
application.
See here for an example of a SORE form filled out.
Further ICB Resources
Becoming a BAS Agent
BAS Agent Information
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