Institute of Certified Bookkeepers

What is a BAS Agent?

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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

  1. Business Information Sheet: What it Means to be a BAS Agent
  2. Bookkeeper vs BAS Agent
  3. Do I need to be a BAS Agent? The BAS Agent Decision Tree
  4. ICB Definitive Guides to all Things BAS Agent
  5. Registered Agent Symbol
  6. Supervising BAS Agent Guide
  7. Tax Advice - Where is the Boundary?
  8. What Can a BAS Agent do?
  9. What is a BAS Service?
  10. What is a Bookkeeper Allowed to do?
  11. Business Information Sheet - What it Means to be an ICB Certified Bookkeeper
  12. Why are BAS Agents the Only Ones Worrying?
  • Updated: 23 July 2018
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