Summarise with AI
What a tax agent does
A registered tax agent can charge to:
- Prepare and lodge income tax returns for individuals and businesses
- Provide advice about your tax obligations, entitlements and liabilities
- Deal with the ATO on your behalf
- Generally also provide BAS services
Most accountants who do tax work are registered tax agents. Registration — not just a qualification — is what legally allows them to charge for it.
Registration and the TPB
The Tax Practitioners Board (TPB) registers and regulates tax agents under the Tax Agent Services Act 2009. Registration requires set qualifications, relevant experience, insurance and adherence to a Code of Professional Conduct. Always confirm a preparer's registration on the TPB public register before you engage them.
Tax agent vs BAS agent
Both are registered with the TPB, but their scope differs. A BAS agent is registered for BAS services — GST, PAYG withholding, and lodging the BAS — and is often a bookkeeper. A tax agent has a broader authorisation that also covers income tax returns and tax advice. If someone charges to do your tax return, they must be a tax agent, not just a BAS agent.
Key takeaways
A tax agent is TPB-registered to charge for tax returns and tax advice — the credential to verify before paying anyone to handle your tax. It's a broader registration than a BAS agent's. Check the TPB register, and for staff-heavy businesses choose one confident with payroll and award interpretation.
