BOOKKEEPERS
- Are they providing you with BAS Services?

Last updated June 2011

On 15 January 2004 laws were passes that required bookkeepers to fall within the following categories to be able to charge for provision of BAS services:

  • A member of a recognised professional association;
  • A person working under the direction of a registered tax agent; or  
  • A payroll services provider preparing a BAS only for PAYG withholding obligations.

A BAS service includes any of the following services:

  • Preparing or lodging an approved form on behalf of the taxpayer as required by a BAS provision;  
  • Giving advice about BAS-related tax provision; or
  • Dealing with the Tax Office on behalf of a client for BAS purposes.

On 1 March 2010 the National Tax Agent Services regime started. Under this regime, entities providing BAS services must be registered with the Tax Practitioners Board. There are a number of requirements that must be met before a request for registration will be approved.

If your bookkeeper does not meet these requirements they are not allowed to charge a fee for BAS services.

Here at Patison Partners we have an affiliation with a bookkeeping firm "IT Figures", who are fully compliant with the new laws and subscribe to our ethic of performing work to the highest standard possible.

More information can be obtained from the Tax Practitioners' Board website: www.tpb.gov.au.


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