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.