Tax Agent Services Act 2009
You must be registered to provide tax agent services for a fee or to engage in other conduct connected with providing such services. You will be eligible for registration if you are a fit and proper person and have appropriate qualifications and experience.
If you are eligible and apply to the Tax Practitioners Board for registration as a registered tax agent or BAS agent, you will be registered for a period of at least 3 years. Your registration may be subject to conditions. You may seek to vary these conditions.
Certain events, mainly relating to criminal convictions and bankruptcy, may affect your continued registration.
You may also apply to have your registration renewed.