What is a BAS Agent?
Not all bookkeepers will be registered as BAS agents.
A BAS Agent is a bookkeeper who has satisfied the educational and experience requirements mandated by the TPB under relevant GST legislation and is therefore registered to prepare and lodge BAS on behalf of a client.
A registered BAS Agent will also provide advice in relation to GST legislation and as necessary, Fringe Benefits Taxation. In addition a registered BAS agent may be asked to provide advice in relation to other matters, including superannuation guarantee payments, fuel tax rebates and PAYG instalments.
A registered BAS agent may also assist with cash budgeting and accounts receivable collections.
Legislation - TASA 2009
BAS Agent registration
Renewing BAS Agent registration