BAS services

BAS service is defined in the Tax Agent Services Act 2009 (TASA) as:

  • working out or advising about the liabilities, obligations or entitlements of a client under a BAS provision; or
  • representing a client in their dealings with the Commissioner of Taxation in relation to a BAS provision; and
  • where it is reasonable to expect a client will rely on the service to satisfy liabilities or obligations or to claim entitlements under a BAS provision.

The term ‘BAS provision’ is defined in Income Tax Assessment Act 1997 as:

  • Part VII (collection and recovery only) of the Fringe Benefits Tax Assessment Act 1986
  • the indirect tax laws, including
    • the goods and services tax (GST) law
    • the wine tax law
    • the luxury car tax law
    • the fuel tax law, and
  • Parts 2-5 and 2-10 in schedule 1 of the Tax Administration Act 1953, which are about the pay as you go (PAYG) system.

You must not charge or receive a fee or other reward, if you provide a service which you know or should reasonably know is a BAS service and you are not a registered tax or BAS agent. If you do, you may be subject to a civil penalty for providing BAS services while unregistered.

For detailed information about the meaning of BAS service, refer to section 90-10 of the TASA


Declaring certain services as BAS services

Amendments to the TASA relevant to BAS services took effect from 30 June 2013. One of the amendments provides us with the ability to declare, by way of legislative instrument, that certain services are a ‘BAS service’.

Since we commenced in 2010, it has come to our attention that there may be services that could reasonably be provided by BAS agents that do not fall within the definition of a BAS provision. Such services include:

  • superannuation guarantee and superannuation guarantee charge services
  • superannuation contribution payments and reporting, and
  • taxable payments reporting.

We have commenced the process of having the above services declared as BAS services by legislative instrument.

Our website will provide updates on this process as they become available.

Examples of BAS services

This table includes a non-exhaustive list of the types of services that may and may not constitute a BAS service under the TASA.

 

Service

BAS service

Not a tax agent service or BAS service

Installing computer accounting software without determining default GST and other codes tailored to the 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

 

Coding transactions, tax invoices and transferring data onto a computer program for clients through processes that do not require the interpretation or application of a BAS provision.

 

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

 

General training in relation to the use of computerised accounting software not related to client's particular circumstances.

 

X

Preparing bank reconciliations.

 

X

Entering data without involvement in or calculation of figures to be included on a client's activity statement.

 

 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.

 

Preparation and provision of a payment summary that may include reportable fringe benefits amounts and the reportable employer superannuation contributions.

 

Registering or providing advice on registration for GST or PAYG withholding.

 


Partnerships and companies must have a sufficient number of registered individual BAS or tax  agents to provide BAS services to a competent standard and to carry out supervisory arrangements. This means that if you register as a partnership or company BAS agent you may also need to register separately as an individual BAS or tax agent.


Labour hire firms and service trusts

Where a service trust or labour hire entity provides services to a client and the client can reasonably be expected to rely upon the service to satisfy their liabilities or obligations or claim entitlements under a BAS provision, the service trust or labour hire entity may be providing a BAS service and be required to register as a BAS agent.

Generally, a service trust or labour hire entity is unlikely to be required to register where there is another registered entity (including a registered individual) which is providing the BAS service and it is that entity which is directing the services being performed by the personnel provided by the service trust or labour hire entity.

If you operate a labour hire firm or service trust and are unsure if you are required to be registered, please email us at enquirymanagement@tpb.gov.au


Registering to provide BAS services

You can apply for BAS agent registration as:

 


Last modified: 11 August 2015