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WHY is CPE Compulsory? Competence...Compliance...Code...

Compulsory CPE

Complying with your CPE requirements will assist you to maintain knowledge and skills relevant to the BAS/Tax Agent services you provide, which is one of your obligations under the Tax Practitioners Board Code of Professional Conduct. Tax Agents should complete a minimum of 120 hours of CPE within a three year registration period and BAS Agents should complete a minimum of 90 hours of CPE. A minimum of 20 hours for both Tax and BAS Agents is also required each year (from 1 July 2022). 

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CPE Activities

The types of activities considered appropriate under the Tax Practitioners Board’s policy are available at CPE activities. No more than 25 per cent of CPE should be undertaken through relevant technical or professional reading. Note, you must exercise your professional judgment in selecting relevant activities to count towards your CPE. Refer to the Tax Practitioners Board site for further information.

The Tax Agent Services Regime

The Tax Agent Services regime which is applicable to registered practitioners consists of Acts, Regulations, Transitional Provisions and Consequential Amendments and other legislative instruments. Other legislative instruments also apply. Acts which are commonly referred are listed below.

Tax Agent Services Act 2009 (TASA)

An Act to establish the Tax Practitioners Board and provide for the registration and regulation of tax agents, BAS agents and tax (financial) advisers. Learn more.

Tax Agent Services Regulations 2009 (TASR)

The TASR contains the qualifications and experience requirements for registration as a tax agent, BAS agent and tax (financial) adviser, the application fees payable and the requirements to become a recognised tax agent, BAS agent and tax (financial) adviser association. Learn more.

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 

An Act which contains the transitional and consequential matters arising from the enactment of the TASA 2009. Learn more.

Tax Laws Amendment (2013 Measures No. 3) Act 2013

An act which creates a regulatory framework for tax (financial) advice services and contains the transitional provisions for registration as a tax (financial) adviser. Learn more.

Tax Agent Services (Specified BAS Services) Instrument 2016 

A legislative instrument which declares certain services as ‘BAS services’. It allows BAS agents to provide certain services that extend beyond the legislative definition of BAS provision without the requirement to be a registered tax agent. Learn more.

Other Legislation

Key Acts which are commonly referred to in the industry are listed below. Other legislative instruments also apply.  

Corporations Act 2001

The Act which sets out the laws dealing with business entities in Australia. It deals primarily with companies, although it also deals with other entities, such as partnerships and managed investment schemes.

Criminal Code Act 1995

An Act with the laws relating to Australian criminal law (offences against laws of the Commonwealth) and has application to the Tax Agent Services Act 2009, and other Commonwealths Acts.

Freedom of Information Act 1982

An Act which defines the public rights of access to official documents of the Government of the Commonwealth and of its agencies under the Information Publication Scheme.

Privacy Act 1988

An Act which regulates how personal information is handled including the Australian Privacy Principles (APPs) and the Notifiable Data Breaches (NDB) scheme.

Taxation Administration Act 1953 (TAA)

An Act which relates to the administration of certain Acts relating to taxation. Registered Practitioners must comply with all Taxation laws for which the Commissioner has general administration of, or any regulations made under such an Act.