The TPB rules, precisely

What the Tax Practitioners Board asks for before you can register as a BAS agent, in plain English and with sources.

How many hours do you need to become a BAS agent?

1,400 hours of relevant experience in the past 4 years, or 1,000 hours if you are a voting member of a recognised association. Both routes need the same qualifications. New to this? Read the step-by-step guide.

Item 101

1,400 hours

Without association membership

  • Certificate IV in Financial Services (Bookkeeping or Accounting), or higher
  • A Board-approved course in basic GST/BAS taxation principles
  • 1,400 hours of relevant experience in the past 4 years
Item 102

1,000 hours

With association membership

  • The same qualifications as item 101
  • Voting membership of a recognised BAS or tax agent association
  • 1,000 hours of relevant experience in the past 4 years

What counts as relevant experience

Relevant experience is work as a registered agent, or work under the supervision and control of a registered tax or BAS agent, involving substantial involvement in one or more BAS services.

Most work preparing books and records so a business can meet its BAS obligations counts, including GST, PAYG withholding and PAYG instalments. The TPB describes supervision as a registered agent directing, overseeing and checking the services. An employment relationship isn't required.

Getting the wording right

  • It's hours of relevant experience, gained under supervision. It isn't "hours of supervision".
  • No supervision programme can guarantee registration. The TPB decides.

What else you'll need

  • To be at least 18 years old and a fit and proper person.
  • An experience statement from your supervising agent or employer.
  • Professional indemnity insurance that meets TPB requirements, shown within 14 days of approval.
  • The application fee, which is indexed each 1 July.

Sources

Last reviewed 26 October 2026. Check current requirements with the Tax Practitioners Board before you apply:
Qualifications and experience for BAS agents
BAS agent registration
Supervision, competency and quality management