1 TAX AGENT
只要有已注册TAX AGENT手下工作一年，由已注册TAX AGENT写资格信，不需考试即可获得
注册类型交费：$500 – for registration as a tax agent who carries on a business.
$250 – for registration as a tax agent who does not carry on a business.
注册有效期： 三年。 到期后应申请RENEW. RENEW似乎没说要交钱。
2 BAS AGENT
A taxation law includes BAS provisions and as such the definition of tax agent services includes BAS services. Registered tax agents can therefore provide BAS services. 拿到TAX AGENT后也可以从事BAS服务。
A BAS provision includes
• GST law
• wine equalisation tax law;
• luxury car tax law;
• fuel tax law;
• fringe benefits tax law (relating to collection and recovery only);
• pay as you go (PAYG) withholding; and
• PAYG instalments.
(Subsection 995-1(1) of the Income Tax Assessment Act 1997)
A BAS service is any service that relates to:
• ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a BAS provision;
• advising an entity about liabilities, obligations or entitlements of an entity or another entity that arise, or could arise, under a BAS provision; or
• representing an entity in their dealings with the Commissioner of Taxation; and
• is provided in circumstances where the entity can reasonable be expected to rely on the service for either or both of the following purposes:
• to satisfy liabilities or obligations that arise, or could arise, under a BAS provision; or
• claim entitlements that arise, or could arise, under a BAS provision.
What does relevant experience for tax agents mean?
Relevant experience means work by an individual:
a. as a tax agent registered under the TASA 2009
b. as a tax agent registered under Part VIIA of the ITAA 1936
c. under the supervision and control of a tax agent registered under the TASA 2009
d. under the supervision and control of a tax agent registered under Part VIIA of the ITAA 1936
e. as an Australian legal practitioner
f. of another kind approved by the Tax Practitioners Board
in the course of which the individual’s work has included substantial involvement in one or more types of tax agent services or substantial involvement in a particular area of taxation law to which one or more of those types of tax agent services relate.
Work by an individual of a kind approved by the Board is a matter for the Board to determine.