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.