Newly registered BAS agents

Here you'll find key information you need to be aware of as a newly registered BAS agent.

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Registering to become a BAS agent

You need to be registered as a BAS agent if you provide BAS services for a fee or reward. Paid employees providing BAS services to or on behalf of their employers do not need to be registered.

BAS services include:

  • giving taxpayers advice about their obligations under a BAS provision (including GST, fuel tax, luxury car tax, wine equalisation tax (WET) fringe benefits tax (FBT), pay as you go (PAYG) withholding and PAYG instalments)
  • preparing and lodging approved forms about a taxpayer's liabilities, obligations or entitlements under a BAS provision
  • transacting with us on behalf of a taxpayer in relation to the taxpayer's obligations under a BAS provision.

Register as a BAS agent

To practice as a BAS agent, you must be registered with the Tax Practitioners Board. You will need to meet certain eligibility criteria to register.

Next step:

Working with us online – BAS agents

You can use a range of services and products to help you in the day-to-day running of your practice, including Standard Business Reporting (SBR) enabled software, the BAS Agent Portal and electronic commerce interface (ECI).

These services allow you to:

  • communicate with us electronically
  • access client account registration information
  • lodge clients’ activity statements and other forms electronically.

Next step:

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About the lodgment program for BAS agents

To help you manage workloads, you have access to the lodgment program, which extends your clients' lodgment due dates when lodging electronically.

Keeping your details up to date

It’s important that we have the correct contact details for your practice. Notify the Tax Practitioners Board of any changes to your contact details.

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Last modified: 31 Mar 2016QC 23037