Summarise with AI
What a BAS agent does
A registered BAS agent can charge to provide BAS services, including:
- Preparing and lodging your Business Activity Statement
- Advising on GST and PAYG withholding obligations
- Dealing with the ATO on BAS matters on your behalf
- Running payroll and calculating PAYG and superannuation as part of BAS services
A BAS agent is often a bookkeeper who has met the TPB's registration requirements.
Registration requirements
Under the Tax Agent Services Act 2009, charging a fee for BAS services requires registration as a BAS agent with the Tax Practitioners Board (TPB). Registration requires set qualifications (typically a Certificate IV in Accounting and Bookkeeping plus a board-approved course), relevant experience, insurance and adherence to a Code of Professional Conduct. Verify registration on the TPB public register.
BAS agent vs tax agent
Both are TPB-registered, but a BAS agent's authorisation is narrower. A BAS agent handles BAS, GST and PAYG; a tax agent can additionally prepare income tax returns and give tax advice. If you need your tax return done, you need a tax agent, not just a BAS agent.
Key takeaways
A BAS agent is TPB-registered to charge for BAS services — BAS lodgement, GST and PAYG. Many bookkeepers hold this registration. It's narrower than a tax agent's, which also covers income tax returns. For accountants and bookkeepers, BAS agent registration is the gateway to charging for payroll and BAS work — see adding payroll to your services.
