Tax Accountant sponsorship can lead to either a temporary 482 or direct permanent residence.
But accountants face occupation caveats that make the size of the sponsoring business unusually important.
A boutique firm with just over AUD $1 million turnover and five employees sits close to the turnover limit and exactly at the employee threshold.
That does not automatically prevent sponsorship, but the employer evidence needs to be carefully prepared.
The next question is whether to use the 482 Core Skills stream or go directly to a subclass 186 visa.
This guide compares the Skills in Demand visa (subclass 482), Core Skills stream, with the Employer Nomination Scheme visa (subclass 186), Direct Entry stream. Both are employer-sponsored visa pathways; permanent residence is abbreviated as PR.
Sam Lotfollahi · MARN 0901704 ↗
Founder, Millennium Migration · Australian Registered Migration Agent · 11 min read · ★ Google reviews
Published 22 October 2026 · Updated 22 October 2026 · Sources checked 22 October 2026
Principal at Millennium Migration · Melbourne and Adelaide · Seventeen years of migration practice.
The short version
- Taxation Accountant 221113 remains on the Core Skills Occupation List.
- The occupation carries caveats 2, 11 and 13 for both 482 Core Skills and 186 Direct Entry.
- The position cannot really be a clerical, bookkeeper or accounting clerk role.
- The sponsoring business cannot have annual turnover below AUD $1 million.
- The sponsoring business cannot have fewer than five employees.
- The 482 requires at least 12 months of full-time equivalent relevant experience within the five years before applying.
- The 186 Direct Entry usually needs three years of full-time work at the required skill level plus a positive skills assessment, unless exempt.
- The 186 grants permanent residence immediately if approved.
Employer ready to sponsor you?
Check the occupation, business caveats, salary and PR strategy before the nomination is lodged.
Start the free visa assessmentTax Accountant sponsorship starts with three caveats
Taxation Accountant is ANZSCO 221113 for the 482 and 186 employer-sponsored programs.
The current occupation instruments attach caveats 2, 11 and 13.
| Caveat | When Taxation Accountant cannot be used |
|---|---|
| 2 | The position is really a clerical, bookkeeper or accounting clerk position. |
| 11 | The position is in a business with annual turnover below AUD $1 million. |
| 13 | The position is in a business with fewer than five employees. |
These caveats apply to both the subclass 482 Core Skills stream and subclass 186 Direct Entry.
Exactly five employees is not “fewer than five”.
Likewise, turnover above $1 million is not caught by the less-than-$1-million caveat.
However, a business sitting close to both limits should expect its evidence to matter.
Meeting these two numerical limits alone does not establish eligibility. The role, employer nomination and applicant must satisfy the remaining requirements.
Tax Accountant sponsorship: what must a small firm prove?
Do not rely on a sentence saying the firm has “about five staff” and “around $1 million turnover”.
The numbers should be supported by proper business and payroll records.
Turnover evidence may include financial statements, tax records and other current accounting documents.
Employee numbers should be supported by employment and payroll records.
The position description should also demonstrate genuine professional accounting duties.
A role dominated by data entry, bookkeeping or basic clerical work creates a separate caveat problem.
For borderline firms, check the caveats before paying nomination and visa costs.
A refused nomination is an expensive way to discover that the business or position does not qualify.
Tax Accountant sponsorship: 482 vs 186 Direct Entry
| Requirement | 482 Core Skills | 186 Direct Entry |
|---|---|---|
| Visa status | Temporary, generally up to four years | Permanent residence on grant |
| Relevant experience | 12 months full-time equivalent within the previous five years | Usually three years full-time at the required skill level |
| Skills assessment | Not universally mandatory, but skills must be proven | Positive assessment required unless exempt |
| Age | No general upper age limit | Usually under 45 when applying, unless exempt |
| Occupation | Must satisfy CSOL and accountant caveats | Must satisfy CSOL and accountant caveats |
| Salary | At least the CSIT and the applicable annual market salary rate | At least the CSIT and the applicable annual market salary rate |
| PR | Potential later pathway, commonly through 186 TRT | Permanent residence immediately on grant |
Tax Accountant sponsorship: when does 186 Direct Entry fit?
The 186 Direct Entry stream is attractive because you become a permanent resident when the visa is granted.
Most applicants must be under 45 when they apply, unless an exemption applies.
They also generally need at least three years of full-time work in the occupation at the required skill level, unless exempt.
A positive skills assessment must usually be obtained before the visa application is lodged.
For Taxation Accountant, the listed assessing authorities are CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ), and the Institute of Public Accountants (IPA).
The skills assessment generally cannot be more than three years old when the application is lodged.
A shorter validity period specified by the assessing authority would still need to be observed.
An assessment obtained for a subclass 485 visa is not suitable for this 186 requirement. Applicants must also meet the applicable English, health and character requirements.
Direct Entry is worth examining first if you already qualify.
It can avoid spending years on a temporary visa before pursuing employer-sponsored PR.
Tax Accountant sponsorship: when does the 482 fit?
The Skills in Demand subclass 482 has a lower experience threshold.
The Core Skills stream requires at least 12 months of full-time equivalent work in the occupation or a related field within the five years before applying. Relevant part-time or casual work can count on an equivalent basis.
Applicants must still show that they have the skills and qualifications necessary for the Tax Accountant role.
A mandatory accountant skills assessment does not apply to every 482 applicant.
Home Affairs can still request a skills assessment or further evidence of your professional capability.
The sponsoring business must normally be or become an approved Standard Business Sponsor.
What about PR after the 482?
A common pathway is the subclass 186 Temporary Residence Transition stream.
Current rules generally require two years of eligible full-time sponsored work in Australia during the three years before applying. The work must meet the approved-sponsor and eligible-visa rules; unpaid leave does not count.
Your employer must also nominate you for the permanent visa.
Do not overlook age when planning this strategy.
The 482 may have no general upper age limit, but the later 186 normally has an under-45 rule unless an exemption applies.
Tax Accountant sponsorship salary in 2026
From 1 July 2026, the Core Skills Income Threshold is AUD $79,423.
That threshold applies to 482 Core Skills nominations and relevant subclass 186 nominations.
For Tax Accountant sponsorship, AUD $79,423 applies to nominations lodged from 1 July 2026 to 30 June 2027, checked on 22 October 2026. It is an income threshold, not a visa fee. See the Home Affairs salary requirements.
Meeting AUD $79,423 alone is not enough.
The employer must also determine the Annual Market Salary Rate for the position.
For the ordinary salary setting discussed here, both the market rate and the proposed earnings must meet the threshold, excluding non-monetary benefits. Do not add the threshold to the market rate; meet both requirements.
The sponsored employee cannot be paid less than an equivalent Australian worker for the same role.
Think of AUD $79,423 as a floor, not an automatic approved salary.
If the genuine market salary for the Tax Accountant position is higher, the higher amount matters.
Tax Accountant sponsorship: employer costs
The employer is responsible for the sponsorship and nomination costs that legally belong to the sponsor.
This includes the applicable nomination charge and Skilling Australians Fund levy.
For a 482, the business may also need to apply for Standard Business Sponsorship approval.
These employer-side costs cannot simply be transferred to the visa applicant.
The employer must not recover sponsorship, nomination or SAF levy costs from the applicant or their family. Applicant-side visa, medical, English-test and skills-assessment costs are separate.
A firm with turnover below $10 million currently pays the lower small-business SAF levy rate.
Which pathway would Millennium Migration check first?
Start with the 186 Direct Entry criteria if the applicant is under 45 and has strong relevant experience.
If the skills assessment and three-year experience requirements can be met, direct PR may be available.
If those requirements are not ready, the 482 can provide a practical first stage.
But the business caveats must be satisfied whichever of the two pathways is chosen.
Documents we would check before lodgement
- Business financial statements and turnover evidence.
- Payroll and employee records supporting the five-employee threshold.
- Detailed Tax Accountant position description.
- Proposed salary and market salary evidence.
- Applicant qualifications and academic transcripts.
- Employment references confirming relevant accounting experience.
- CPA Australia, CA ANZ or IPA skills assessment where required.
- Applicant age, English, visa status and longer-term PR strategy.
Frequently asked questions about Tax Accountant sponsorship
Business eligibility
Can a firm with exactly five employees sponsor a Taxation Accountant?
The caveat excludes businesses with fewer than five employees, so exactly five is not excluded by that wording. The employer must prove the employee numbers and meet the turnover, genuine-role and other nomination requirements.
Can a firm with exactly $1 million turnover sponsor an accountant?
The caveat applies where annual turnover is less than AUD $1 million, but the turnover must be properly evidenced. Exactly AUD $1 million is not less than that amount. The employee-number and role caveats still apply.
Visa and assessment requirements
Is Taxation Accountant eligible for the 482 Core Skills stream?
Yes. Taxation Accountant 221113 is on the CSOL, subject to the applicable accountant occupation caveats. The employer and applicant must also meet the remaining nomination and visa requirements.
Can a Taxation Accountant apply directly for subclass 186?
Potentially. Direct Entry usually requires age under 45, three years of experience and a positive skills assessment. Exemptions may apply to particular requirements. The employer must nominate an eligible genuine position and satisfy the accountant caveats.
Who assesses Taxation Accountants for the 186 Direct Entry visa?
The listed assessing authorities are CPA Australia, Chartered Accountants ANZ and the Institute of Public Accountants. Obtain the required positive assessment before lodging, unless exempt, and check its validity period.
Does a 482 Tax Accountant need a skills assessment?
Not every 482 applicant requires one, but the applicant must prove the skills needed and Home Affairs may request one. Check the assessment rules that apply to your application before lodging.
Salary and permanent residence
What is the minimum sponsorship salary in 2026?
The 2026–27 CSIT is AUD $79,423, but the salary must also meet the applicable Annual Market Salary Rate. This threshold applies to nominations lodged from 1 July 2026 to 30 June 2027. A higher market rate means a higher required salary.
Can a 482 Tax Accountant later obtain permanent residency?
Potentially. One common pathway is subclass 186 TRT after meeting the eligible sponsored employment requirements. Eligible work generally means two years of full-time sponsored work in Australia within the previous three years, excluding unpaid leave. Employer nomination and the remaining visa criteria still apply.
Small accounting firm ready to sponsor you?
The business may qualify even if it sits close to the accountant turnover and employee thresholds.
Millennium Migration can check the caveats, skills assessment, salary and 482-versus-186 strategy first.
Free visa assessment Book a consultationRelated reading
- Employer Sponsored Visas: 482, 186 and 494
- Changing Sponsor on a 482 Visa
- 186 vs 494: Employer Sponsored Visa Comparison
- DAMA Sponsorship Guide
Sources
- Department of Home Affairs — Skilled Occupation List . Verified 22 October 2026.
- Federal Register — Subclass 186 Occupations and Assessing Authorities Instrument . Verified 22 October 2026.
- Federal Register — Subclass 482 Occupations Instrument . Verified 22 October 2026.
- Department of Home Affairs — Sponsorship Salary Requirements . Verified 22 October 2026.
- Home Affairs — 482 Core Skills stream. Checked 22 October 2026.
- Home Affairs — 186 Direct Entry. Checked 22 October 2026.
- Migration Regulations 1994 — clauses 186.227 and 186.234. Checked 22 October 2026.
- Home Affairs — Cost of sponsoring. Checked 22 October 2026.
General information only, not migration advice. Sponsorship eligibility depends on the applicant and employer.
Facts verified on 22 October 2026. Recheck occupation, salary and nomination settings before lodgement.
Sam Lotfollahi · Registered Migration Agent · MARN 0901704 · Millennium Migration.