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 reward. BAS services include:

  • ascertaining 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.
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.

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 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.

Ongoing eligibility requirements

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

  • complete an annual declaration to show you meet your ongoing obligations, including meeting our 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

At least three years.

Fees

Fees Details for this service in table format.

Task Type Business Structure Amount Description
Apply Application All $137.00

Registration as a BAS agent.

Act(s) name

Tax Agent Services Act 2009 Australian Government

Regulation(s) name

Tax Agent Services Regulations 2009 Australian Government

Additional information

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
  • PAYG instalments.

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.

Please use these contact details for help or more information:

Registrations

Tax Practitioners Board

Mailing address: GPO BOX 1620
Sydney, New South Wales 2001
Phone: 1300 362 829
Email: enquirymanagement@tpb.gov.au
Contact us website: General Enquiry Form (Opens in new window)
Website: Tax Practitioners Board (Opens in new window)