13/09/2025
As a business owner YOU are responsible for ensuring your CONTRACT (not employee) Bookkeeper is a registered BAS agent.
The following services (plus more) are legally required to be completed by a registered BAS agent!
A bookkeeper who is not registered can be fined, jailed and is NOT covered by insurance if they mess up your bookkeeping.
8
Installing computer accounting software and determining default goods and services tax (GST) and other codes tailored to clients.
Yes
9
Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement.
Yes
10
Completing activity statements on behalf of a client or instructing them which figures to include.
Yes
11
Confirming figures to be included on a client’s activity statement.
Yes
12
Coding transactions, tax invoices and transferring data onto a computer program for clients through processes that require the interpretation or application of a BAS provision.
Yes
26
Dealing with superannuation payments made through a clearing house.
Yes
27
Completing and lodging the Taxable payments annual report to the ATO on behalf of a client.
Yes
28
Sending a tax file number (TFN) declaration to the ATO on behalf of a client.
Yes
29
Undertaking a payroll compliance review, providing an assessment and/or opinion whether the client is compliant with one or more BAS provisions.
Yes
30
Providing a payroll service which involves interpreting and applying a BAS provision, including reporting of employee payroll information through the use of or set up of STP enabled software.
Yes
See full list at https://www.tpb.gov.au/bas-services
Yes, a registered BAS agent is more expensive but so is a bookkeeper who is not skilled enough and not registered doing your bookkeeping.
I have had to charge new clients significant amounts to fix their bookkeeping when done by someone not registered and it can and has sunk many businesses.
A BAS service is a 'tax agent service' that relates to:
