Pathways for CA ANZ members to become a registered tax agent
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia
In brief
- Apply with the Tax Practitioners Board (TPB or Board) to become a registered tax agent
- The ‘Tertiary qualifications in accounting’ pathway is relevant for members who completed an accounting or commerce degree in Australia (and/or the Graduate Diploma of Chartered Accounting)
- The ‘Membership of a professional association’ pathway is relevant for Australian members and members from a reciprocal GAA body with sufficient experience
- Members who want to run their own tax practice must separately obtain a Certificate of Public Practice with CA ANZ
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.
Regulation of registered tax agents in Australia
In Australia, the provision of tax agent services is regulated by the TPB under the Tax Agent Services Act 2009 (TASA) and the Tax Agent Services Regulations 2022 (TASR). The TPB administers these laws, which cover both tax agents and agents who prepare Business Activity Statements (BAS agents).
Registered tax and BAS agents must follow the Code of Professional Conduct (the Code). The Code recognises the experience, skills and ethics of registered tax agents, and their standing as trusted tax advisors. Taxpayers can claim tax deductions for fees paid to registered tax and BAS agents.
CA ANZ members who want to become registered tax agents must apply with the TPB.
Pathways to registration
There are six pathways to becoming a registered tax agent. The most common for CA ANZ members are:
- ‘Tertiary qualifications in accounting’ (Item 201). This pathway is relevant for members who have completed an accounting or commerce degree at an Australian university, and/or the Graduate Diploma of Chartered Accounting with CA ANZ. There are specific educational and minor experience requirements that must be satisfied under this pathway. For more details, see:
- ‘Membership of a professional association’ (Item 206). This pathway is for members who have:
- Completed their CA qualification with another Global Accounting Alliance (GAA) body
- Moved to Australia
- Received reciprocal membership with CA ANZ, and
- Gained at least 8 years of relevant experience in the last 10 years.
This pathway is also relevant for members who completed the CA Program with CA ANZ and have at least 8 years of relevant experience in the last 10 years. There are no additional education requirements. For more details, see:
Certificate of public practice
CA ANZ members who want to run their own tax practice in Australia must also obtain a Certificate of Public Practice from CA ANZ. This requirement is separate from registering as a tax agent with the TPB.
Find out more
Related Tax Agent pages
Pathways to becoming a Registered Tax Agent in Australia.
Pathways for CA ANZ members to become a registered tax agent (overview)Australian degree or post-graduate pathway for registered tax agentsMember of a professional association becoming a registered tax agent
