Context Introduction You are required to register as a BAS Agent (or a Tax Agent) if you are providing BAS services for a fee or reward. A BAS Agent is issued a licence that says they can advise a client, provide certainty to a client or represent that client to the tax office in relation to: All GST matters All Wine Tax, Fuel Tax, Luxury Car Tax matters Payment of FBT All aspects of Payroll that relate to the withholding of tax amounts and the reporting of that amount to the employee and the Tax office All aspects of other PAYG Withholding amounts: ie no ABN, Interest & Dividend All aspects of the payment of income tax via PAYG Instalments All aspects of the Taxable Payments Annual Reporting system All aspects of Superannuation Guarantee system as related to payroll & the Charge A Tax Agent can also do these and then other areas of tax also. What does this mean? A registered Agent may: Design and set up compliance systems Advise the client on how the above areas of law effect them Review a client's operations in relation to these areas of law and provide certainty to that client that they are getting it right These tasks cannot be done by a bookkeeper who is not a registered Agent. So, what can a Bookkeeper do who is not a BAS Agent? They can follow systems designed by others They can process They can reconcile and produce results but not if the client is relying on those, without further action to be certain that they are meeting their obligation They should raise questions and not answer them Information and Process Kit Business Information Sheet: What it Means to be a BAS Agent Bookkeeper vs BAS Agent Do I need to be a BAS Agent? The BAS Agent Decision Tree ICB Definitive Guides to all Things BAS Agent Registered Agent Symbol Supervising BAS Agent Guide Tax Advice - Where is the Boundary? What Can a BAS Agent do? What is a BAS Service? What is a Bookkeeper Allowed to do? Business Information Sheet - What it Means to be an ICB Certified Bookkeeper Why are BAS Agents the Only Ones Worrying? Updated: 23 July 2018