Can I sign a BAS?

The law (Sn 251L) today states that to do assist a client with their BAS that you must be

1)       a member of one of the recognised professional associations (ICAA, CPA, NIA, ATMA, CIMA, ACCA)

2)       a registered tax agent

3)       directed by a registered tax agent

The law d"s not state that any of these are permitted to be the sole sign off on the BAS.

ATO guidelines allow the use of commercially available accounting software to be used to prepare BAS like forms - this d"s not give you permission to fill in the real BAS nor lodge any BAS.

The ATO has created the BSP Portal and also given access to ECI lodgement to those who register.  Both of these tools are NOT a licence to sign and lodge BAS’s,  but, are simply a tool where you have said you prepare BAS’s legally (Sn 251L not ATO guideline) and the client has given you permission to lodge them.

NOTE:  THE ATO D"S NOT LICENCE ANYONE TO PREPARE AND LODGE BAS’s

EMPLOYEES

Ultimate responsibility for signing the BAS d"s rest with the authorised signature of the taxpayer.  It is very possible that the taxpayer (business with employees) can delegate that authority to an employee, any employee that the taxpayer decides - it is the responsibility of the taxpayer to ensure that the person conducts appropriate processes to prepare & verify the BAS.

CONTRACTOR BOOKKEEPERS

While the taxpayer may seek to delegate the signing authority to an external bookkeeper, the external bookkeeper MAY NOT accept that authority unless they are legal under Sn 251L (Professional Association member, tax agent or directed by a tax agent)

LEGALLY enabled BAS Service Providers

A bookkeeper providing BAS Services legally under Sn 251L may sign the BAS as agent but not as the delegage of the client.

As a professional bookkeeper you should always seek the client’s authority to lodge any document.

Refer to www.icb.org.au/bas_agent

·         For guidance on what being legal today is (Sn 251L)

·         For precedent documents to establish the "Directed by tax agent relationship

·         To access the ATO provided lodgement authority document