The short answer
To become a registered BAS agent in Australia you need a Certificate IV in Financial Services (Bookkeeping or Accounting), a Board-approved course in basic GST/BAS taxation principles, and 1,400 hours of relevant experience in the past 4 years. If you're a voting member of a recognised BAS or tax agent association, it's 1,000 hours. You then apply to the Tax Practitioners Board, which decides your registration.
Step 1: Get your Certificate IV
You need at least a Certificate IV in Financial Services (Bookkeeping or Accounting), or a higher qualification the Board accepts. Most bookkeepers study this through a registered training organisation.
Step 2: Complete a Board-approved GST/BAS course
Separately from the Cert IV, you need a course in basic GST/BAS taxation principles that the TPB has approved. Check that your provider's course is on the Board's approved list.
Step 3: Decide on association membership
Joining a recognised BAS or tax agent association as a voting member cuts the experience requirement from 1,400 hours to 1,000 hours (TPB item 102 instead of item 101). Compare the two routes.
Step 4: Build supervised relevant experience
This is the step most bookkeepers get stuck on. Until you're registered, the BAS services you provide for a fee have to be under the supervision and control of a registered tax or BAS agent, who directs, oversees and checks your work. You don't need to be their employee.
Relevant experience means substantial involvement in BAS services: preparing books and records so a business can meet its GST, PAYG withholding and PAYG instalment obligations, and preparing activity statements. Keep a record of your hours as you go.
Road2BAS exists for this step. You work with your own clients while Riley Redford, registered BAS agent 26085044, reviews your BAS work and logs your hours. See how supervision works or compare plans.
Step 5: Apply to the Tax Practitioners Board
Once you have the hours, you apply to the TPB with:
- an experience statement from your supervising agent or employer
- evidence of your qualifications
- confirmation that you're at least 18 and a fit and proper person
- the application fee, which is indexed each 1 July
If you're approved, you'll need professional indemnity insurance that meets TPB requirements, shown within 14 days. The Board makes every registration decision, so no programme can guarantee the outcome.
How long does it take?
It depends on how many hours of BAS work you do each week. Supervised experience has to fall within the past 4 years, and hours you've already worked under a registered agent may count. We'll look at this with you at the start.
Last reviewed 26 October 2026. Sources: TPB qualifications and experience for BAS agents, TPB BAS agent registration, TPB supervision guidance.