GST, BAS and activity statements

BAS agent

A BAS agent is a bookkeeper or other professional who is registered with the Tax Practitioners Board to provide BAS services for a fee. Under the Tax Agent Services Act 2009, BAS services include preparing and lodging business activity statements, and giving advice about GST, PAYG withholding and similar obligations, where the work is done for a client. Registration requires meeting qualification, experience and fit and proper person requirements, and a registered BAS agent must follow the Code of Professional Conduct. A BAS agent cannot prepare income tax returns for a fee unless they are also a registered tax agent. A client can check whether someone is registered on the Tax Practitioners Board public register before engaging them.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.