Registering to become a BAS agent

how to become a tax agent australia

Registered BAS agents provide business activity statement services (BAS services) such as:

  • giving taxpayers advice about their obligations under a BAS provision
  • 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.

A 'BAS provision' includes:

  • GST law
  • fuel tax law
  • luxury car tax law
  • wine equalisation tax law
  • fringe benefits tax law (relating to collection and recovery only)
  • pay as you go (PAYG) withholding
  • PAYG instalments.

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.

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. The Board will also give you information about accessing the transitional provisions.

As a newly registered BAS agent, you will receive a Certificate of Registration from the Board as well as information about your responsibilities.

Find out more


Category: Taxes

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