business.gov.au

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

Description

You will require this registration if you intend to provide Business Activity Statement (BAS) services for a fee or other reward.

BAS services include:

  • working out or advising about liabilities, obligations or entitlements of clients under a BAS provision, or
  • representing a client in their dealings with the Commissioner of Taxation in relation to a BAS provision

where the client can be reasonably expected to rely on the service to satisfy liabilities or obligations, or to claim entitlements, under a BAS provision.

Service type

Licence

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

Eligibility requirements

You may apply for registration as a BAS agent as an individual, partnership or company.

To be eligible for registration, you must:

  • be at least 18 years of age
  • be a fit and proper person
  • satisfy the qualification and experience requirements
  • maintain, or be able to maintain (once registered), professional indemnity insurance cover that meets the TPB's requirements.

Ongoing eligibility requirements

To maintain your registration as a BAS agent, you must:

  • complete an annual declaration to show that you meet your ongoing registration obligations, including meeting the TPB's professional indemnity insurance and continuing professional education requirements
  • comply with the TPB's Code of Professional Conduct
  • notify the TPB when your registration details or circumstances change
  • renew your registration on time.

Duration

Up to three years

Fees

Fees Details for this service in table format.

Task Type Business Structure Amount Description
Apply Application All $156.00

Fees for 2023-24
Renew Renewal All $156.00

Fees for 2023-24

Act(s) name

Tax Agent Services Act 2009 Australian Government

Regulation(s) name

Tax Agent Services Regulations 2022 Australian Government

Application process

Apply

You may need the following information to register:

  • electronic copies of certificates, academic transcripts and course outlines which demonstrate you possess the required qualifications
  • statements of relevant experience from a supervisor registered tax agent, BAS agent or employer which demonstrate you have the required amount of experience
  • details of voting membership for any recognised tax agent or BAS agent association, if applicable.

Administering agency

Tax Practitioners Board

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.