Registration as a Business Activity Statement (BAS) Agent - Australian Government

Service summary

You will require this registration if you intend to provide BAS services for a fee or reward. BAS services include:

  • Evaluating or providing advice regarding an entity's liabilities, obligations or entitlements under a BAS provision;
  • Representing an entity in their dealings with the Australian Taxation Office in relation to a BAS provision; and
  • In situations where it is reasonable to assume that an entity has relied on your services to satisfy liabilities or obligations or to claim entitlements under a BAS provision.

BAS provisions include:

  • GST law;
  • Wine equalisation tax law;
  • Luxury car tax law;
  • Fuel tax law;
  • Fringe benefits tax law (relating to collection and recovery only);
  • Pay as you go (PAYG) withholding; and
  • PAYG instalments.

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

Only those entities providing BAS services for a fee or reward are required to register. This means that people providing BAS services for their employer (and being paid a wage) do not need to register.

Applications may be made from individuals, partnerships or companies (including those in the capacity of trustee of a trust). Registration as a BAS agent association is also available.

Requirements for registration as a BAS agent include:

  • 1400 hours relevant experience within the last three years, or 1000 hours relevant experience within the last three years if a voting member of a recognised BAS or Tax Agent Association;
  • Hold a relevant educational qualification:
  • Possess and maintain professional indemnity insurance:
  • Be a fit and proper person over 18 years; and
  • Have paid the relevant application fees.

Please consult the Contact Officer for more information regarding eligibility requirements.

Duration

At least three years.

Fees

 TypeAmountDescription
ApplyApplication$100.00

Registration as a BAS agent who carries on a business as a BAS agent:

Application$50.00

Registration as a BAS agent who does not carry on a business as a BAS agent:

Administering agency

Tax Practitioners Board
Registrations

Act(s) name

Tax Agent Services Act 2009 (Australian Government)

Regulation(s) name

Tax Agent Services Regulations 2009 (Australian Government)

Contact details

Enquiries
Tax Practitioners Board
Registrations


Mailing address:
GPO BOX 1620
Sydney, New South Wales 2001

Phone:

1300362829
enquirymanagement@tpb.gov.au

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.