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

Description

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

Fees Details for this service in table format.

Task Type Business Structure Amount Description
Apply Application All $100.00

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

Apply Application All $50.00

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

Forms

Act(s) name

Tax Agent Services Act 2009 AG

Regulation(s) name

Tax Agent Services Regulations 2009 AG

Administering agency

Tax Practitioners Board

Registrations

Contact details

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

Enquiries

Registrations

Tax Practitioners Board

Mailing address: GPO BOX 1620
Sydney, New South Wales 2001
Phone: 1300 362 829
Email: enquirymanagement@tpb.gov.au