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BAS Agent Registration

A registered BAS Agent – prepares financial reports for the preparation and lodgement of Business Activity Statements (BAS); provides advice to clients assisting them to comply with the Goods and Services Tax (GST) regime and related legislation (Fringe Benefits Tax – collection only; calculation of employee superannuation guarantee payments; fuel tax rebates; PAYG, PAYI instalments) liaises with the client’s tax agent/accountant in regard to income tax compliance issues; participates in the formulation and monitoring of budgets and cash flow projections; and assists in the collection of accounts receivable by the business.

The bookkeeper’s role can also extend to identifying items required for Business Activity Statements (BAS). Persons providing a BAS service must be registered by the Tax Practitioner’s Board (conditions apply) and a FNS40215 Certificate IV in Bookkeeping or FNS40615 Certificate IV in Accounting that includes the required 2 units that we provide in our qualification, is currently cited as meeting the educational requirements for registration as a BAS agent.

For more information relating to the BAS registration please click on the Tax Practitioner’s Board website: http://www.tpb.gov.au/

You must be registered with the Tax Practitioners Board to provide BAS services for a fee or other reward. For some people registration is possible but might not be required.

What is a BAS Service?
A BAS service is any service that relates to:
  • Ascertaining or advising about the liabilities, obligations or entitlements of an entity that arise or could arise in the future under a BAS provision; or
  • advising an entity about their liabilities, obligations or entitlements of the entity or another entity that arise or could arise in the future, under a BAS provision; or
  • representing an entity in their dealings with the Commissioner relating to a BAS provision and, that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes;
  • to satisfy liabilities or obligations that arise or could arise under a BAS provision;
  • to claim entitlements that arise, or could arise, under a BAS provision 
Examples of ‘BAS services’
  • Installing computer accounting software and determining default GST and other codes tailored to the client
  • Coding tax invoices and transferring data onto a computer program for clients
  • Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement
  • Filling in the activity statement on behalf of an entity or instructing the entity which figures to include
  • Ascertaining the withholding obligations for the employees’ of your clients. This includes the preparation of payment summaries

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