A BAS service is a 'tax agent service' that relates to:
ascertaining 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 Tax Agent Services Act 2009 (TASA) provides that the Tax Practitioners Board (TPB) may, by legislative instrument, specify that another service is a BAS service.
There are significant civil penalties for anyone providing BAS services for a fee or reward, or advertising BAS services, while unregistered.
For the definition of a BAS service, refer to section 90-10 of the TASA.
BAS provision
The term ‘BAS provision’ is defined in the 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
- Division 389 in Schedule 1 to the Taxation Administration Act 1953
- the Major Bank Levy Act 2017.
Declaring certain services as BAS services
We've registered the following legislative instruments that extend the scope of services that registered BAS agents can provide:
- Tax Agent Services (Specified BAS Services No.2) Instrument 2020 — this instrument, registered on 5 November 2020, allows BAS agents to provide certain services, including in relation to the superannuation guarantee (SG) and superannuation guarantee charge (SGC). This instrument repeals the Tax Agent Services (Specified BAS Services) Instrument 2016. See Superannuation guarantee section below for further information.
- Tax Agent Services (Specified BAS Services No.1) Instrument 2020 — this instrument, registered on 15 April 2020, allows BAS agents to provide certain services under the Australian Government's COVID-19 stimulus measures. See Historical provisions: COVID-19 stimulus measures section below for further information.
Superannuation guarantee
The legislative instrument — Tax Agent Services (Specified BAS Services No. 2) Instrument 2020 — allows BAS agents to provide the following additional services:
- services relating to a payroll function or payments to contractors
- determining and reporting the SG shortfall amount and any associated administrative fees
- dealing with superannuation payments made through a clearing house
- completing and lodging the Taxable payments annual report to the ATO, on behalf of a client
- sending a tax file number declaration to the ATO, on behalf of a client
- applying to the Register for an Australian Business Number (ABN),on behalf of a client
- advising about an SGC liability, including calculating SGC and preparing the SGC statement
- advising about the offsetting of late payments of superannuation contributions against the SGC, including completing the late payment offset election section of the SGC statement
- representing a client in their dealings with the ATO relating to the SGC, including:
- lodging of SGC statements
- accessing the SG and SGC accounts in online services for BAS agents
- being an authorised contact for the SG and SGC account
- being an authorised contact for payment arrangements and requesting penalty remissions relating to the SGC account
- being an authorised contact for any audit or review activity undertaken by the ATO relating to the SGC.
Refer to the explanatory statement of this legislative instrument for further information.
Historical provisions: COVID-19 stimulus measures
From 16 April 2020, BAS agents can legally provide advice and assist eligible businesses to claim their entitlements under the JobKeeper Payment and Cashflow support for business initiatives.
The legislative instrument, Tax Agent Services (Specified BAS Services No.1) Instrument 2020, declares the following services to be a BAS service:
- a service under the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020
- a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020
- a service under any rules that the Treasurer may, by legislative instrument, make pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020
- a service under any legislative instrument made under subsections(b) and (c).
This Legislative Instrument also allows registered BAS agents to legally provide services under the JobKeeper Payment extension rules and the JobMaker Hiring Credit rules.
Refer to the explanatory statement of this instrument for further information.
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 |
|---|
| 1 |
|---|
| BAS service? | Ascertaining the withholding obligations for employees of your clients, including preparing income statements. |
| Yes |
| 2 |
|---|
| BAS service? | Dealing with the Australian Taxation Office (ATO) on behalf of clients in relation to a BAS provision |
| Yes |
| 3 |
|---|
| BAS service? | Providing a payroll service which involves interpreting and applying a taxation law, including reporting of employee payroll information through the use of or set up of single touch payroll (STP) enabled software. |
| Yes |
| 4 |
|---|
| BAS service? | Calculating leave payments and determining the withholding with reference to the period it pertains to and the various tax rates that could apply. |
| Yes |
| 5 |
|---|
| BAS service? | Applying to the Registrar for an ABN on behalf of a client. |
| Yes |
| 6 |
|---|
| BAS service? | Advising a client on fuel tax credits |
| Yes |
| 7 |
|---|
| BAS service? | Advising or acting on behalf of clients on tax debts (i.e. payment plans, remission of debt or interest, winding-up matters initiated by the ATO. |
| Yes |
| 8 |
|---|
| BAS service? | Installing computer accounting software and determining default goods and services tax (GST) and other codes tailored to clients. |
| Yes |
| 9 |
|---|
| BAS service? | Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement. |
| Yes |
| 10 |
|---|
| BAS service? | Completing activity statements on behalf of a client or instructing them which figures to include. |
| Yes |
| 11 |
|---|
| BAS service? | Confirming figures to be included on a client’s activity statement. |
| Yes |
| 12 |
|---|
| BAS service? | 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. |
| Yes |
| 13 |
|---|
| BAS service? | Providing advice about or confirming a client’s withholding tax obligations in relation to the client’s employees. |
| Yes |
| 14 |
|---|
| BAS service? | Services declared to be a BAS service by way of a legislative instrument issued by the TPB. |
| Yes |
| 15 |
|---|
| BAS service? | Preparing and providing an income statement that may include reportable fringe benefits amounts (calculated by a registered tax agent) and the reportable employer superannuation contributions. |
| Yes |
| 16 |
|---|
| BAS service? | Registering or providing advice on registration for GST, PAYG withholding, or fringe benefits tax (FBT). |
| Yes |
| 17 |
|---|
| BAS service? | Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors. |
| Yes |
| 18 |
|---|
| BAS service? | Advising about a superannuation guarantee charge (SGC) liability, including calculating the liability and preparing the SGC statement. |
| Yes |
| 19 |
|---|
| BAS service? | Advising about the offsetting of late payments of superannuation contributions against the SGC. |
| Yes |
| 20 |
|---|
| BAS service? | Completing the late payment offset election section of an SGC statement. |
| Yes |
| 21 |
|---|
| BAS service? | Representing a client in their dealings with the ATO relating to the SGC – lodging SGC statements, and being an authorised contact relating to superannuation guarantee (SG) and SGC. |
| Yes |
| 22 |
|---|
| BAS service? | Being an authorised contact with the ATO for payment arrangements relating to SGC account. |
| Yes |
| 23 |
|---|
| BAS service? | Being an authorised contact with the ATO for requesting penalty remissions relating to SGC. |
| Yes |
| 24 |
|---|
| BAS service? | Being an authorised contact for any audit or review activity undertaken by the ATO relating to SGC. |
| Yes |
| 25 |
|---|
| BAS service? | Determining and reporting the superannuation guarantee shortfall and associated administrative fees. |
| Yes |
| 26 |
|---|
| BAS service? | Dealing with superannuation payments made through a clearing house. |
| Yes |
| 27 |
|---|
| BAS service? | Completing and lodging the Taxable payments annual report to the ATO on behalf of a client. |
| Yes |
| 28 |
|---|
| BAS service? | Sending a tax file number (TFN) declaration to the ATO on behalf of a client. |
| Yes |
| 29 |
|---|
| BAS service? | Undertaking a payroll compliance review, providing an assessment and/or opinion whether the client is compliant with one or more BAS provisions. |
| Yes |
| 30 |
|---|
| BAS service? | Providing a payroll service which involves interpreting and applying a BAS provision, including reporting of employee payroll information through the use of or set up of STP enabled software. |
| Yes |
| 31 |
|---|
| BAS service? | Installing computer accounting software without determining default GST and other codes tailored to the client. |
| No |
| 32 |
|---|
| BAS service? | Providing non-tax advice relating to salary sacrificing arrangements and salary packaging. |
| No |
| 33 |
|---|
| BAS service? | Transmission of data to the ATO through STP enabled software, where the data transmission does not require the interpretation or application of a taxation law or a BAS provision. |
| No |
| 34 |
|---|
| BAS service? | Coding tax invoices and transferring data onto a computer program for clients under the instruction and supervision of a registered tax or BAS agent. |
| No |
| 35 |
|---|
| BAS service? | Performing data entry for clients through processes that do not require the interpretation or application of a taxation law and/or BAS provision. |
| No |
| 36 |
|---|
| BAS service? | Contracting the services of a specialist to provide advice about an area of taxation law that you have no expertise and cannot review for accuracy. |
| No |
| 37 |
|---|
| BAS service? | Services provided by an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993. |
| No |
| 38 |
|---|
| BAS service? | Providing general taxation advice that does not involve the application or interpretation of a taxation law and/or BAS provision to the client’s personal circumstances. |
| No |
| 39 |
|---|
| BAS service? | General training (such as a classroom) in relation to the use of computerised accounting software not related to particular situations. |
| No |
| 40 |
|---|
| BAS service? | Performing bank reconciliations. |
| No |
| 41 |
|---|
| BAS service? | Entering data without involvement in or calculation of figures to be included on a client's activity statement. |
| No |
| 42 |
|---|
| BAS service? | Providing advice on taxes and duties under State or Territory based legislation. |
| No |
| Service | BAS service? |
|---|
| 1 | Ascertaining the withholding obligations for employees of your clients, including preparing income statements. | Yes |
| 2 | Dealing with the Australian Taxation Office (ATO) on behalf of clients in relation to a BAS provision | Yes |
| 3 | Providing a payroll service which involves interpreting and applying a taxation law, including reporting of employee payroll information through the use of or set up of single touch payroll (STP) enabled software. | Yes |
| 4 | Calculating leave payments and determining the withholding with reference to the period it pertains to and the various tax rates that could apply. | Yes |
| 5 | Applying to the Registrar for an ABN on behalf of a client. | Yes |
| 6 | Advising a client on fuel tax credits | Yes |
| 7 | Advising or acting on behalf of clients on tax debts (i.e. payment plans, remission of debt or interest, winding-up matters initiated by the ATO. | Yes |
| 8 | Installing computer accounting software and determining default goods and services tax (GST) and other codes tailored to clients. | Yes |
| 9 | Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement. | Yes |
| 10 | Completing activity statements on behalf of a client or instructing them which figures to include. | Yes |
| 11 | Confirming figures to be included on a client’s activity statement. | Yes |
| 12 | 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. | Yes |
| 13 | Providing advice about or confirming a client’s withholding tax obligations in relation to the client’s employees. | Yes |
| 14 | Services declared to be a BAS service by way of a legislative instrument issued by the TPB. | Yes |
| 15 | Preparing and providing an income statement that may include reportable fringe benefits amounts (calculated by a registered tax agent) and the reportable employer superannuation contributions. | Yes |
| 16 | Registering or providing advice on registration for GST, PAYG withholding, or fringe benefits tax (FBT). | Yes |
| 17 | Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors. | Yes |
| 18 | Advising about a superannuation guarantee charge (SGC) liability, including calculating the liability and preparing the SGC statement. | Yes |
| 19 | Advising about the offsetting of late payments of superannuation contributions against the SGC. | Yes |
| 20 | Completing the late payment offset election section of an SGC statement. | Yes |
| 21 | Representing a client in their dealings with the ATO relating to the SGC – lodging SGC statements, and being an authorised contact relating to superannuation guarantee (SG) and SGC. | Yes |
| 22 | Being an authorised contact with the ATO for payment arrangements relating to SGC account. | Yes |
| 23 | Being an authorised contact with the ATO for requesting penalty remissions relating to SGC. | Yes |
| 24 | Being an authorised contact for any audit or review activity undertaken by the ATO relating to SGC. | Yes |
| 25 | Determining and reporting the superannuation guarantee shortfall and associated administrative fees. | Yes |
| 26 | Dealing with superannuation payments made through a clearing house. | Yes |
| 27 | Completing and lodging the Taxable payments annual report to the ATO on behalf of a client. | Yes |
| 28 | Sending a tax file number (TFN) declaration to the ATO on behalf of a client. | Yes |
| 29 | Undertaking a payroll compliance review, providing an assessment and/or opinion whether the client is compliant with one or more BAS provisions. | Yes |
| 30 | Providing a payroll service which involves interpreting and applying a BAS provision, including reporting of employee payroll information through the use of or set up of STP enabled software. | Yes |
| 31 | Installing computer accounting software without determining default GST and other codes tailored to the client. | No |
| 32 | Providing non-tax advice relating to salary sacrificing arrangements and salary packaging. | No |
| 33 | Transmission of data to the ATO through STP enabled software, where the data transmission does not require the interpretation or application of a taxation law or a BAS provision. | No |
| 34 | Coding tax invoices and transferring data onto a computer program for clients under the instruction and supervision of a registered tax or BAS agent. | No |
| 35 | Performing data entry for clients through processes that do not require the interpretation or application of a taxation law and/or BAS provision. | No |
| 36 | Contracting the services of a specialist to provide advice about an area of taxation law that you have no expertise and cannot review for accuracy. | No |
| 37 | Services provided by an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993. | No |
| 38 | Providing general taxation advice that does not involve the application or interpretation of a taxation law and/or BAS provision to the client’s personal circumstances. | No |
| 39 | General training (such as a classroom) in relation to the use of computerised accounting software not related to particular situations. | No |
| 40 | Performing bank reconciliations. | No |
| 41 | Entering data without involvement in or calculation of figures to be included on a client's activity statement. | No |
| 42 | Providing advice on taxes and duties under State or Territory based legislation. | No |
Conveyancers
Conveyancers may need to register with the TPB to assist their clients with GST withholding for certain taxation supplies of property as it may constitute a BAS service.
For further information refer to Conveyancers and GST withholding for certain taxable supplies of property
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/on-hire firm and are unsure if you are required to be registered, please refer TPB information sheet Labour hire/on-hire firms TPB(I) 26/2016
If you operate a service trust and are unsure if you are required to be registered, contact us
Learn more about BAS registration types
Further information
TPB(I) 38/2023 What is a BAS service?
