Are you a bookkeeper wanting to provide additional services that only a registered BAS agent can provide or do you want to become a BAS agent?
ATO BAS can help through our relevant experience or RE Plus Program. As BAS Agents we can assist your clients with all their BAS related requirements, while they remain your client. Think of it a bit like outsourcing, you do all the bookkeeping, final calculations, and we come in check and make sure everything is correct and do any required lodgements. If we find any errors, or things that need rectifying we will email you a list of what is needed, you do the work and send us the updated information.
Unlike some other programs, we don’t charge you do join our RE Program. Our fees are based on the work we do per job or the service we provide, so you can tailor our program to your needs. Our fee structure includes keeping a record of your hours working under our supervision doing BAS related work. This enables us to provide you with the relevant documentation to demonstrate relevant experience as a BAS agent. We spend extra time doing your client work ensuring everything is correct before we lodge. This program includes BAS related advice for all your clients and all work is covered by professional indemnity insurance.
To provide a BAS service we will be acting as your clients agent and the legislation requires your client to authorize us as their Agent for BAS purposes. However we will not contact your client directly unless we are unable to contact you first and there is a urgent need to do so, for example BAS is due to be lodged that day. These are part of TPB requirements of a BAS Agent and the services provided.
If you would like some more information on our RE Plus Program, please contact us or submit your application online and get started now for FREE and let us help you achieve your goals. An added benefit of our Bookkeepers RE Program we have fully qualified trainers who hold current TAE and B.ed, qualifications to further assist your learning path.
Qualifications and experience for BAS agents
To become a registered BAS agent, individual applicants must satisfy certain qualifications and experience requirements, which are set out in the Tax Agent Services Regulations 2009 (TASR).
Summary of qualifications and experience requirements
You may apply to register as a BAS agent through one of two options outlined in the TASR (item 101 or 102) depending on your experience. The following table summarises the requirements under these items, covering:
- Primary qualification
- GST/BAS course
- Relevant experience
For further information please visit the Tax Practitioners Board website by clicking here.
What is a BAS Agent
A BAS Agent is issued a licence that says they can advise a client, provide certainty to a client or represent that client to the tax office in relation to:
- All GST matters
- All Wine Tax, Fuel Tax, Luxury Car Tax matters
- Payment of FBT
- All aspects of Payroll that relate to the withholding of tax amounts and the reporting of that amount to the employee and the Tax office
- All aspects of other PAYG Withholding amounts: ie no ABN, Interest & Dividend
- All aspects of the payment of income tax via PAYG Instalments
- All aspects of the Taxable Payments Annual Reporting system
- All aspects of Superannuation Guarantee system as related to payroll & the Charge
A Tax Agent can also do these and then other areas of tax also.
What does this mean?
A registered Agent may:
- Design and set up compliance systems
- Advise the client on how the above areas of law effect them
- Review a client’s operations in relation to these areas of law and provide certainty to that client that they are getting it right
These tasks cannot be done by a bookkeeper who is not a registered Agent.
So, what can a Bookkeeper do who is not a BAS Agent?
- They can follow systems designed by others
- They can process
- They can reconcile and produce results but not if the client is relying on those, without further action to be certain that they are meeting their obligation
- They should raise questions and not answer them
What can a BAS Agent do?
| Service | BAS service |
| Applying to the Registrar for an ABN on behalf of a client. | X |
| Coding transactions, tax invoices and transferring data onto a computer program for clients through processes that require the interpretation or application of a BAS provision. | X |
| Confirming figures to be included on a client’s activity statement. | X |
| Completing activity statements on behalf of an entity or instructing the entity which figures to include. | X |
| Confirming the withholding tax obligations for the employees of a client. | X |
| Services declared to be a BAS service by way of a legislative instrument issued by the TPB. | X |
| Preparation and provision of a payment summary that may include reportable fringe benefits amounts and the reportable employer superannuation contributions, | X |
| Registering or providing advice on registration for GST or PAYG withholding. | X |
| Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors. | X |
| Determining and reporting the superannuation guarantee shortfall and associated administrative fees. | X |
| Dealing with superannuation payments made through a clearing house. | X |
| Completing and lodging the Taxable payments annual report to the ATO on behalf of a client. | X |
| Sending a TFN declaration to the Commissioner on behalf of a client. | X |
NOTE: If rework is required due to errors in the information provided, we may need to charge more to cover for the extra time. We will however let you know in advance of this.
