Membership status & member grades
Membership is open to you if you have a professional interest in issues in taxation. There are two types of membership, voting and non-voting.
The Chartered Tax Adviser designation is an internationally recognised and respected mark of technical excellence and professional integrity and represents the pinnacle of the profession. Members who become a Chartered Tax Adviser can use the internationally recognised post-nominal CTA.
Eligibility:
- Meets the core voting membership criteria (as stated below); and
- Meets the Fellow membership criteria (as stated below); and
- Has successfully passed The Tax Institute's CTA3 Advisory Exam assessment.
CPD requirements:
Chartered Tax Advisers are required to complete a minimum of 30 hours structured tax related CPD per annum.
Membership fee:
$895 p.a. (inc $81.36 GST)
Membership as a Fellow is for experienced, qualified tax professionals. Members who become a Fellow can use the post-nominal FTI.
Fellow Members are required to complete a minimum of 30 hours tax-related CPD per annum made up of 50% unstructured (15 hours) and 50% structured (15 hours).
Requirements:
- Meets the core voting membership criteria (as stated below), and one of the qualifications below;
- Passed CTA1, CTA2A and CTA2B or the Institutes recognised equivalent;
- Has a Master of Tax or an Institute recognised equivalent Masters qualification;
- Completion of Graduate Diploma from an accredited provider can be equivalent.
Membership fee:
$895
(inc $81.36 GST)
The Chartered Tax Adviser designation is an internationally recognised and respected mark of technical excellence and professional integrity and represents the pinnacle of the profession. Members who become a Chartered Tax Adviser can use the internationally recognised post-nominal CTA.
Eligibility:
- Meets the core voting membership criteria (as stated below); and
- Meets the Fellow membership criteria (as stated below); and
- Has successfully passed The Tax Institute's CTA3 Advisory Exam assessment.
CPD requirements:
Chartered Tax Advisers are required to complete a minimum of 30 hours structured tax related CPD per annum.
Membership fee:
$895 p.a. (inc $81.36 GST)
Membership as an Affiliate is for those involved in taxation who do not meet the requirements of voting membership, or who do not wish to participate in CPD.
To be eligible as an Affiliate Member you must satisfy one or more of the following criteria:
- Has successfully passed The Tax Institute's CTA1 Foundations or an equivalent qualification from an Institute accredited education provider; or
- Would otherwise qualify for admission as an Associate member but does not have any relevant Australian experience; or
- Is enrolled in The Tax Institute's CTA2A Advanced course; or
- Is employed by the commonwealth or state revenue authority engaged in taxation practice or administration; or
- Has an interest in the affairs of The Tax Institute who National Council resolves to admit as an Affiliate.
Membership fee:
$635
(inc $57.73 GST)
To qualify for Student membership, you must:
- Be an undergraduate student studying accounting or law at a recognised university in Australia
- Work less than 25 hours per week in a tax-related role if you are working
- Be of good fame, integrity, and character
Already working more than 25 hours per week in tax or studying a masters? You can still join at a discounted Affiliate Student membership rate of $250 per year while you complete your studies.
Membership fee:
FREE
Wondering which membership level is right for you? Use the Membership Fit Finder and we’ll suggest a membership level to support your career.
General requirements for membership
Code of Conduct
All members must prove that they are of good fame, integrity and character.
All voting members must also abide by the professional and ethical principles of the Code of Professional Conduct for Tax Agents as set out by the Tax Practitioners Board.
The Code of Professional Conduct can be found here.
Requirements under the Tax Agent Services Act 2009
All voting members who are in public practice must maintain professional indemnity insurance that meets the requirements of the Tax Practitioners Board. The Tax Practitioners Board’s requirements for the maintenance of professional indemnity insurance for registered tax and BAS agents may be found here.
Continued Professional Development
To maintain your CTA, Fellow, or Associate Membership there is a Continued Professional Development (CPD) requirement.
| Membership category | Membership CPD requirements (from 1 July 2012) |
|---|---|
Chartered Tax Adviser | 30 hours structured tax related CPD per annum |
Fellow or Associate | 30 hours tax related CPD per annum made up of 50% unstructured (15 hours) and 50% structured (15 hours) |
Affiliate | No CPD requirements |
Students | No CPD requirements |
Structured vs unstructured CPD explained
Structured CPD:
- Structured CPD is delivered face-to-face or through a variety of technology-based formats.
- Structured CPD has a defined outline, purpose or objective, aim or learning outcome.
- The ideal audience will be described in terms of levels, assumed knowledge, sectors or client base.
- Structured CPD will typically have CPD hours set for the activity.
Unstructured CPD:
- Unstructured CPD is an activity which does necessarily define the types of attendees.
- Unstructured CPD can be as simple as reading your Taxation in Australia® journal, networking or on the job training. Please note, it is not necessary to record your unstructured CPD.
Core voting member criteria
To be eligible as a voting member you must satisfy one or more of the following criteria:
- Hold a degree or postgraduate award from an Australian tertiary institution or an equivalent institution in the discipline of accounting; or
- Hold a diploma or higher award from an Australian registered training organisation (RTO) or equivalent institution in the discipline of accounting; or
- Have completed the academic qualifications required to be an Australian legal practitioner; or
- Registered as a tax agent; or
- A registered tax agent or nominee immediately before 1 March 2010 and a voting member of a recognised professional association immediately before 1 March 2010; or
- Have the equivalent of 8 years' full time experience in providing tax agent services in the past 10 years.