The information provided below is intended for informational purposes only and is not a substitute for professional advice. It does not take into account your specific circumstances. This information should be read in conjunction with the Tax Practitioners Board website.

Requirements to become a registered tax agent under Item 201 – Tertiary qualifications in accountancy

To become a registered tax agent with the TPB under Item 201 – Tertiary qualifications in accountancy, a member must have:

• A degree or post graduate award in accounting from an Australian university
• Completed a Board approved Australian taxation law course – i.e. two (2) Board approved units in Australian taxation law, including one that covers the regulation of tax agents under Tax Agent Services Act 2009 (TASA) and the Code of Professional Conduct (TASA unit)
• Completed a Board approved Commercial law course – i.e. three (3) Board approved core units in Australian commercial law
• 12 months of relevant experience in the past 5 years

An Australian accounting or commerce degree

Most CA ANZ members complete an Australian accounting or commerce degree before starting the CA Program. This makes Item 201 the most common tax agent registration pathway for members. Alternatively, the CA Graduate Diploma qualifies as a tertiary accounting qualification under this pathway. Members who do not meet this criterion (or those below) must apply under another item, such as Item 206 – Member of a professional association see:

Board approved course in Australian taxation law

Due to the breadth and depth of the topics and learning outcomes of a ‘Course in Australian taxation law that is approved by the Board’, the TPB considers that a member will need to complete two Board approved units (i.e. subjects) in Australian taxation law to satisfy this requirement. One unit can be at an ‘introductory’ level and the other must be at an ‘advanced’ level. The current Tax Australia subjects and former Tax Australia modules since 2011 in the CA Program are ‘advanced’ subjects. 

Members will satisfy this requirement if they have completed:

• A Board approved ‘introductory’ Australian taxation law subject at university AND CACC1503AU Core Tax Australia (or a former Tax Australia module since 2011) in the CA Program, or
• CACC1503AU Core Tax Australia AND CACC1508AU Advanced Tax Australia in the CA Program. CA ANZ has confirmed with the TPB that both subjects together satisfy the requirement of a Board approved course in Australian taxation law, or
• CAFF9AU Taxation in Australia (part of the former CA Foundations program run by Deakin University being an ‘introductory’ subject) AND CACC1503AU Core Tax Australia (or a former Tax Australia module since 2011) in the CA Program

For more details on Board approved courses, see:

Board approved TASA unit

Members who completed CACC1503AU Core Tax Australia (or a former Tax Australia module since 2011) in the CA Program will satisfy the Board approved TASA unit requirement.

Board approved course in Commercial law

While most CA ANZ members meet the accounting degree and Australian taxation law course requirements, some may not have completed the three required commercial law units/subjects, having completed only one or two commercial law subjects at university. Further, the TPB have confirmed that only Australian commercial law subjects are accepted – i.e. subjects completed overseas by GAA members are not accepted.

CA ANZ has advocated for alignment between the TPB and CA ANZ commercial law requirements, but a gap remains.  CA ANZ continues to seek a resolution to this barrier to registration for our members.  CA ANZ does not offer commercial law subjects, so affected members will need to refer to the TPB website for its approved courses to fulfil this requirement. 

For further guidance on Board approved courses, see:

Relevant experience

A member must have at least 12 months of 'relevant experience' in the last 5 years. For further guidance see: