Can a Bookkeeper Complete My BAS? The Requirement of BAS Agents

Last Updated on Sun, 24 Oct 2010 10:58

Under new legislation effective of 1 March 2010 a bookkeeper cannot charge fees for BAS preparation and lodgment unless they are a registered BAS Agent or an employee of the entity.

About BAS Agents

What is a BAS Agent?

Under the new legislation, a BAS agent is a person or entity registered under the TASA 2009 to provide a BAS service.

What is a BAS Service?

Under the TASA 2009, a BAS service is a tax agent service that relates to:

  • ascertaining or advising an entity about the liabilities, obligations or entitlements of the entity, or another entity, that arise, or could arise, under a BAS provision
  • representing an entity in dealings with the Commissioner in relation to a BAS provision that is provided in circumstances where the entity can reasonably be expected to rely on the service for the purpose of satisfying liabilities or obligations that arise, or could arise, under a BAS provision, or
  • to claim entitlements that arise, or could arise, under a BAS provision; and
  • that is provided in circumstances where the entity can reasonably be expected to rely on the service for the purpose of satisfying liabilities or obligations that arise, or could arise, under a BAS provision and/or to claim entitlements that arise, or could arise, under a BAS provision

A BAS service therefore includes, but is not limited to:

  • preparing or lodging an approved form about a taxpayer's liabilities, obligations or entitlements under a BAS provision
  • giving a taxpayer advice about a BAS provision that the taxpayer can reasonably be expected to rely upon to satisfy their obligations
  • dealing with the Commissioner on behalf of a taxpayer in relation to a BAS provision.

See section 90-10 of the TASA 2009.

What is a BAS Provision?

BAS provisions include:

  • GST law
  • wine equalisation tax law
  • luxury car tax law
  • pay as you go (PAYG) instalments
  • PAYG withholding
  • fuel tax law
  • fringe benefits tax instalments (relating to collection and recovery only).

See section 995-1 of the Income Tax Assessment Act (ITAA) 1997.

Source Tax Practitioners Board

Note This information is intended as an overview of the what is a ‘BAS Service’. It is not a formal Board Guideline. This information may be changed from time to time.