Institute of Certified Bookkeepers

Client Information Statement

The term ‘BAS Agent’ is a title protected by law and applies to an individual or entity who meets the requirements of the Tax Practitioners Board (TPB) for registration as an agent as specified in the Tax Agent Services Act (TASA) 2009.

Only BAS Agents (or registered ‘Tax Agents’) can assist in determining a business’ obligations related to any item reported to the Australian Taxation Office (ATO) on a Business Activity or Instalment Activity Statement (BAS/IAS), unless they are the business owner or an employee.

The term “BAS Agent” typically applies to a business that contracts to a client to provide services regarding their BAS obligations.

New legislation was implemented with a view to providing business with the protection, security and assurance of their business taxation obligations being met. It is about the qualifications, experience, competence, and professionalism. It is about us, as an external person being relied on to assist you with the obligations of BAS provisions and services. These provisions and services include GST, PAYG Withholding (Payroll), PAYG Instalment Payments, FBT Payments, WET, Fuel Tax, TPAR Reporting, SGC Obligations, SGC Charge calculations and Luxury Car Tax (LCT).

BAS Agent Registration

My registration as a BAS Agent can be checked at www.tpb.gov.au

The Registered tax practitioner symbol provides tax agents, BAS Agents and tax (financial) advisers with public recognition that they are registered with the Tax Practitioners Board (TPB).

Only registered BAS Agents (and Tax Agents) are permitted to advise or help you “ascertain” (determine, establish, discover, make certain) your liabilities, obligations, or entitlements in the areas of the BAS.

Only registered Agents (other than yourself or your employees) are permitted to represent you in dealing with the ATO.

By being a BAS Agent I/We must

  • Be fit and proper person
  • Have minimum formal qualifications (e.g., Certificate IV Bookkeeping/Accounting) accepted by the TPB
  • Continue to have sufficient, ongoing, and continual relevant experience
  • Have an appropriate level of Professional Indemnity Insurance
  • Undergo continuing professional education (CPE)
  • Maintain professionalism in accordance with at least the statutory code of conduct

Adherence with the code of conduct reinforces the concepts of:

  • Honesty and Integrity (including when acting for you in relation to your money)
  • Independence (including always acting in your best interests)
  • Confidentiality (unless you direct us otherwise, your information is totally confidential)
  • We provide a service competently using knowledge and skills to take “reasonable care”
  • to ensure that tax law is applied correctly for you
  • Advising you about your obligations under the relevant tax laws

As a BAS Agent we do not advise you, nor liaise with the tax office on Income Tax Matters.

This is the role of a Registered Tax Agent. We will work with your Accountant / Tax Agent and income tax advisors when income tax matters impact on the BAS provision and service elements of your business.

This could include such things as:

  • GST collected and paid
  • Reportable Fringe Benefits Tax, (FBT)
  • Salaries & wages paid to employees including end of year Payroll Income Statements
  • Superannuation guarantee / Charge statement
  • Tax deductibility of entertainment expenses
  • or other items, where your ability to claim back GST depends on the tax agent’s treatment of those items for your tax return.

As a BAS Agent and as a Professional ICB member we are committed to providing you with expert service and expert advice.

  • Updated: 5th March, 2021
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