Article Highlights
- BAS agents are registered professionals authorised by the Tax Practitioners Board to prepare and lodge Business Activity Statements, providing businesses with accurate, compliant GST and PAYG reporting.
- Becoming a registered BAS agent requires a Certificate IV qualification, board-approved GST/BAS training, relevant experience, professional indemnity insurance, and ongoing continuing professional education.
- Perth businesses benefit from working with a registered BAS agent through reduced ATO penalty risk, time savings, expert cloud bookkeeping support, and peace of mind that comes with professional compliance oversight.
If you’re a bookkeeper looking to expand your services or a business owner wondering whether you need specialist help with your BAS, understanding how to become a BAS agent and what they actually do can clear up a lot of confusion. Let’s break it down in plain English.
What is a BAS Agent?
A BAS Agent is a registered professional who’s authorised to prepare and lodge Business Activity Statements on behalf of businesses. They’re regulated by the Tax Practitioners Board under the Tax Agent Services Act 2009 and must meet strict qualifications, experience, and ethical standards.
Here’s the thing: not everyone who does bookkeeping can legally lodge your BAS. Only registered BAS agents, tax agents, or the business owner themselves are allowed to prepare and submit activity statements to the ATO. If you’re paying someone to do this work, they need to be registered.
BAS agents handle GST reporting, PAYG withholding, PAYG instalments, and other tax obligations that flow through your Business Activity Statement. They’re different from full tax agents, who can also prepare income tax returns. BAS agents focus specifically on activity statements, which makes them a perfect fit for small to medium businesses that need reliable, ongoing compliance support without the full scope of a tax accountant.
According to the Tax Practitioners Board, BAS agents must follow a Code of Professional Conduct, carry professional indemnity insurance, and complete continuing professional education. That means when you work with a registered BAS agent, you’re working with someone who’s accountable, qualified, and up to date with Australian tax law.
Why your Business Needs a Registered BAS Agent
Let’s be real: BAS lodgement isn’t most people’s idea of a good time. It’s detailed, it’s technical, and if you get it wrong, the ATO notices.
Here’s why Perth businesses are increasingly turning to registered BAS agents:
Lodgement accuracy
BAS agents know the ins and outs of GST, PAYG, and activity statement reporting. They catch errors before they reach the ATO, which means fewer amendments and less stress.
Lower ATO penalty risk
The ATO’s recent compliance push for small businesses means they’re watching lodgement behaviour more closely. Businesses that consistently lodge late or incorrectly may be moved to monthly reporting. A BAS agent keeps you compliant and on time.
Time savings
Preparing a BAS takes time you probably don’t have. A registered agent handles the whole process, from reconciling transactions to lodging the statement, so you can focus on running your business.
Cloud bookkeeping know-how
Many BAS agents specialise in Xero bookkeeping and cloud accounting systems. They’ll set up your accounts properly, automate what can be automated, and give you real-time visibility over your numbers.
Peace of mind
Knowing a qualified professional is handling your BAS means one less thing to worry about. You’re not second-guessing whether you’ve claimed the right GST credits or reported payroll correctly.
With Single Touch Payroll Phase 2 now mandatory and upcoming payday super changes rolling out in 2026, the value of having a specialist who can maintain payroll systems and keep your BAS aligned with those obligations is only growing.
How to Become a BAS Agent: six key requirements
If you’re a bookkeeper or accounting professional looking to offer BAS services legally, here’s what BAS registration with the Tax Practitioners Board involves.
1. Primary qualification
You’ll need at least a Certificate IV in Accounting and Bookkeeping, or a higher qualification like a diploma or degree in accounting. The TPB sets out specific qualifications and experience requirements that must be met before you can apply.
2. Board-approved GST/BAS taxation principles course
On top of your primary qualification, you’ll need to complete a board-approved course covering GST and BAS taxation principles. This ensures you understand the technical side of activity statement preparation and Australian tax law. In Western Australia, there are training providers who offer BAS Agent Registration Skill Set courses, and there are often government subsidies available to help with the cost.
3. Relevant experience
You’ll need to demonstrate relevant experience in BAS work. Generally, that’s 1,400 hours over four years. If you’re a member of a recognised tax agent association, that requirement drops to 1,000 hours. This experience must involve actual BAS preparation and lodgement, not just general bookkeeping.
4. Membership or fit and proper person test
You can either join a recognised tax agent association or satisfy the TPB’s ‘fit and proper person’ requirements. This involves demonstrating good character, financial standing, and professional conduct.
5. Professional indemnity insurance
You’ll need to hold adequate professional indemnity insurance as set by the TPB. This protects both you and your clients if something goes wrong.
6. Apply to the TPB, pay the application fee, and commit to continuing professional education
Once you’ve ticked all the boxes, you apply through the TPB website, pay a small application fee, and agree to undertake continuing professional education. The TPB requires 45 hours of CPE over every three-year period to keep your registration current.
The whole BAS registration process can take a few months, depending on how quickly you gather your supporting documentation and complete the required courses. But once you’re registered, you’re legally authorised to provide BAS services for a fee and build a client base that trusts your expertise.
Ongoing Obligations After Registration
Becoming a registered BAS agent isn’t a one-and-done process. You’ll need to:
- Maintain 45 hours of continuing professional education every three years. This keeps your knowledge current as tax laws and ATO requirements change.
- Renew your registration every three years. The TPB will remind you when it’s time, but it’s your responsibility to stay on top of it.
- Follow the Code of Professional Conduct. This includes acting with honesty and integrity, maintaining client confidentiality, and providing services competently.
These obligations ensure that registered BAS agents remain accountable and up to date. For business owners, it’s another reason to choose a registered professional over someone who’s not properly qualified.
Choosing the Right BAS Agent for your Perth Business
Not all BAS agents are the same. When you’re looking for someone to handle your activity statements, here’s what matters:
Local knowledge
A Perth-based BAS agent understands WA payroll rules, public holiday rates, and the time-zone realities of dealing with the ATO. They’re also available when you need them, without the communication lag that comes with offshore providers.
Cloud bookkeeping expertise
If you’re using Xero or another cloud accounting platform, you want a BAS agent who knows how to make the most of it. Automation, bank feeds, and real-time reporting all make BAS preparation faster and more accurate.
Fixed-fee pricing
Hourly billing can get unpredictable. Look for a BAS agent who offers clear, fixed-fee packages, so you know exactly what you’re paying.
Unlimited advice
BAS lodgement is just one part of staying compliant. The best agents offer unlimited support, so you can ask questions and get guidance without worrying about the clock ticking.
Where Can I Get Highly Qualified BAS Agents for my Business?
At Advanced Bookkeeping and BAS, we’re registered BAS agents based in Floreat, and we specialise in helping Perth businesses stay on top of their BAS, payroll, and bookkeeping without the stress. Whether you’re a tradie, a growing retailer, or a service-based business, we’ve got your back.
If you’re tired of scrambling to meet BAS deadlines or you’re not confident your lodgements are accurate, let’s chat. We’ll take care of your activity statements, keep you compliant, and give you more time to focus on what you do best.
Questions Meet Answers
What’s the difference between a bookkeeper and a BAS agent?
A bookkeeper handles day-to-day financial tasks like data entry, invoicing, and bank reconciliations. A BAS agent is a registered professional who’s legally authorised to prepare and lodge your Business Activity Statements with the ATO. Not all bookkeepers are BAS agents, but many BAS agents also offer bookkeeping services.
Do I need a tax agent if I already have a BAS agent?
Not necessarily. A BAS agent can handle your activity statements, GST, and PAYG reporting. A tax agent can do all of that plus prepare your income tax returns. If you only need help with BAS, a registered BAS agent is often the more cost-effective choice.
How long does BAS registration take with the TPB?
The BAS registration process typically takes a few months, depending on how quickly you complete the required qualifications, gather supporting documentation, and submit your application. Once the TPB reviews your application and approves it, you’ll be added to the public register of tax practitioners.
What qualifications do I need before I can apply as a BAS agent?
You’ll need at least a Certificate IV in Accounting and Bookkeeping, plus a board-approved GST/BAS taxation principles course. You’ll also need to demonstrate relevant experience, usually 1,400 hours over four years, or 1,000 hours if you’re a member of a recognised tax agent association.
Can a BAS agent help with Single Touch Payroll reporting?
Yes. Many BAS agents, including those who specialise in payroll systems, can help you set up and manage Single Touch Payroll reporting. Since STP data flows directly into your BAS, having a BAS agent who understands both payroll and activity statements makes compliance much simpler.
