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 by individuals, partnerships or companies.
Requirements for registration as a BAS agent include:
- 1400 hours relevant experience within the last four years, or 1000 hours relevant experience within the last four years (depending on your qualifications and whether you are a voting member of a recognised professional association)
- holding a relevant educational qualification
- maintaining or being able to maintain (once registered) professional indemnity insurance
- being a fit and proper person over 18 years
- having paid the relevant application fees.
You may need the following information to register:
- electronic copies of certificates, academic transcripts and course outlines which demonstrate you possess the required qualifications
- statement / s of relevant experience from a supervising registered tax or BAS agent or employer which demonstrates you have the required amount of experience
- details of voting membership for any recognised BAS or tax agent association, if applicable.
Please consult the Contact Officer for more information regarding eligibility requirements.