Death of a BAS agent
When a registered BAS agent dies, their registration with the TPB must be terminated.
Following the death of a registered BAS agent, it is important that the executor, next of kin or other representative notify us.
We appreciate that this is a difficult time and our procedures are designed to assist you in making appropriate arrangements in relation to the BAS agent's practice.
How should you notify us
Complete our online form to notify the death of a registered BAS agent.
What happens after you notify
When we receive advice about the death of a BAS agent, we will:
- write to the executor of the estate advising the date when the BAS agent's registration will cease
- terminate the BAS agent's registration on the advised date
- notify the Australian Taxation Office (ATO) of the date that the registration will cease and the reason for termination
- publish the notice of cessation of the BAS agent’s registration by the Notifiable Instrument
- record the termination of the BAS agent’s registration on the TPB Register which will remain for a period of 12 months from the date the registration ceases.
What should be done with client files?
The maintenance of client files of the deceased BAS agent will depend on:
- any estate planning directives in place
- the structure of the deceased agent's business.
Some businesses will cease when a BAS agent dies, some will transition to a new registered BAS agent and others can continue to operate because other registered BAS or tax agents within the business provide adequate supervision and control.
The executor should notify the BAS agent's clients about the death and obtain the clients' permission before transferring client information to a third party.
Access to ATO online services
Once we notify the ATO of the date and reason for termination, the ATO will close the BAS agent’s access to its electronic interface systems including the practitioner lodgement service (PLS) and Online services for agents.
Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO. Visit www.ato.gov.au
If you need any further information or assistance please contact us.
Last modified: 20 January 2021