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Being a BAS Agent Business

Being a BAS Agent Business

Where a company or other group of bookkeepers have a BAS Agent business in operation then for that entity:

i. each company director or each partner of a partnership must be a "fit and proper person" as defined

 

ii. not be under external administration

 

iii. not been convicted of a serious tax offence or fraud or dishonesty within 5 years

 

iv. HAS A SUFFICIENT NUMBER OF REGISTERED INDIVIDUALS to provide BAS Services to a competent standard, and to carry out supervisory arrangements.

What d"s this final requirements mean?

 

No fixed answer but consider:

  • the size of the business

  • the types of services being offered

  • the supervision and review arrangements that need to be in place



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