Institute of Certified Bookkeepers

The BAS & GST Knowledge Base

This library is designed for the BAS Agent. Procedures, policies & information for providing BAS Agent services to clients. (Members Only)


Payroll & PAYG W Knowledge Base

Technical explanation on all areas of Payroll including how to correctly complete the PAYG W sections of the BAS. (Members Only)


What is a BAS Agent?

Who is required to be a BAS Agent? What are they allowed and not allowed to do? What is a BAS Service? The BAS Agent Decision Tree.


BAS Agent Code of Conduct

The law imposes a code of conduct. The TPB provide guidance on how to comply and how to take reasonable care in the provision of services to a business. (Members Only)


Applying & Renewing as a BAS Agent

The ICB guides to how to complete the TPB process for becoming a BAS Agent. What are the requirements and how to meet them?


FAQs on the BAS & BAS Agents

A collection of the most commonly asked questions surrounding these two areas.