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How to Become a Registered BAS Agent
What are BAS and BAS Agents?
BAS stands for Business Activity Statements. BAS Agents are registered accountants or bookkeepers that offer BAS related services for a fee.
BAS are used by businesses to report and pay a number of tax obligations. Some individuals who also need to provide quarterly pay-as-you-go tax instalments also use Activity Statements.
Business Activity Statements include:
• Goods and Services Tax (GST)
• Pay As You Go (PAYG) income tax installment
• Fringe Benefits Tax (FBT) installment
• Luxury Car Tax (LCT)
• Wine Equalisation Tax (WET)
• Fuel Tax Credits
• Installment notices for GST and PAYG installments
Do you need BAS Agent Registration?
You must be registered with the Tax Practitioners Board (TPB) if you provide tax agent services or BAS services for a fee or other reward.
If you are NOT a BAS or registered tax agent, you must not charge a fee, or receive money or some other compensation, if you provide a service which you know, or should know, is a BAS service.
BAS Services relate to:
• Working out and advising about a client’s liabilities, obligations, or entitlements under a BAS provision.
• Dealing with the Commissioner of Taxation, in relation to a BAS provision, as a representative of a client.
• Situations where it is reasonable to expect that the client will rely on tax agent services to satisfy liabilities or obligations, or to claim entitlements that occur under a BAS provision.
Lawyers who are preparing or lodging tax returns must also be registered. Registration requirements for lawyers are not part of the definition of BAS services, and are set out in section 50-10 of the Tax Agent Services Act 2009 (TASA).
The core requirements to register as a BAS Agent are:
• You must be at least 18 years of age to apply for BAS Agent Registration.
• You must be a ‘fit and proper person’
• You must have relevant work experience
• You must be qualified
There are 2 options for qualifying for BAS Agent Registration. You only have to satisfy one of these two training requirements.
• You must have been awarded a Certificate IV in Financial Services, which is the Certificate IV in Accounting and Bookkeeping from a Registered Training Organisation or equivalent
• You must complete a TPB approved course in basic GST/BAS taxation principles. This course can be included in your chosen Financial Services course
• You must have been awarded a higher award than a Certificate IV in Accounting and Bookkeeping, like a bachelor’s degree or a Diploma of Accounting, from a Registered Training Organisation or equivalent,
• You must complete a TPB approved course in basic GST/BAS taxation principles. This course can be included in your higher award course.
You also need relevant work experience to register as a BAS Agent.
This includes work:
• as a registered tax agent or BAS agent
• under the supervision and control of a registered tax agent or BAS agent
• of another kind, approved by the TPB
Work experience must include substantial involvement in the one or more of the BAS services defined by the Tax Agent Services Act (2009).
You will need to demonstrate:
• 1400 hours relevant experience in the last 4 years; or
• 1000 hours relevant experience in the last 4 years if you are a voting member of a recognised BAS Agent association or a recognised tax agent association.
Required statements (evidence) include:
• academic transcripts from your relevant courses with evidence of completion,
• statement(s) of relevant work experience,
• names and details of two independent referees,
• membership details of any recognised BAS or tax agent association.
If you meet all the requirements and have obtained all your supporting documents, you can apply for registration.
Eligible BAS Agent Courses
Inspire Education delivers two courses that are able to fulfil the BAS agent training requirements:
Both of these courses include two essential units that meet the training requirements for GST/BAS taxation principles:
• FNSBKG404A Carry out business activity and instalment activity statement task
• FNSBKG405A Establish and maintain a payroll system
Registration as a BAS Agent generally lasts for three years.
If you plan to continue as a BAS Agent, it is best to apply for renewal of your BAS Agent registration 30 days BEFORE it expires.
Fees for BAS Agent registration are:
• $100 if you are running a business as a BAS Agent
• $50 if you are not running a business as a BAS Agent
For more information, visit the Registering as an Individual BAS Agent page
BAS Agent Registration Summary
You must formally register as a BAS agent to earn and make a career out of BAS services. You need the following to be qualified for registration:
1. At least a Certificate IV in Accounting and Bookkeeping or a Diploma of Accounting
2. You must complete a TPB approved course in basic GST/BAS taxation principles
3. 1400 hours of relevant work experience under a registered tax or BAS agent
Also, don’t forget the following details:
1. $100 fee if you are running a business or a $50 fee if otherwise
2. Registration is valid for 3 years and will need to be renewed before it expires
Start working towards your BAS agent registration today and see where it takes your life and career!