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Registering as a company or partnership BAS agent

Registering as a company or partnership BAS agent

Your company or partnership must be registered with us to provide BAS services for a fee or other reward.

If your application for registration is approved, your company or partnership will be registered for a period of at least three years.


Requirements for registration

  1. Each director or individual partner must be at least 18 years of age.
  2. Each director or individual partner must be a fit and proper person.
  3. The company or partnership must maintain, or be able to maintain once registered, professional  indemnity (PI) insurance that meets our requirements.
  4. The company or partnership must have a sufficient number of registered individual BAS agents or tax agents to provide BAS services and supervision on behalf of the entity.

If any individuals within a company or partnership need to:

  1. The company must not be under external administration.
  2. The company must not have been convicted of a serious offence involving fraud or dishonesty during the previous five years.
  3. If there is a company partner in your partnership:
    • each director of the company partner must be at least 18 years of age
    • each director of the company partner must be a fit and proper person
    • the company partner must not be under external administration
    • the company partner must not have been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years.


Applying for registration

You must complete an online application and provide the supporting documentation.
 

Checklist - information you need to apply to register
  • Names and registration numbers of registered individual BAS or tax agents to satisfy the requirement to 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.
  • Details of all partners and directors (including directors of company partners)
  • Schedule of personal details completed for all partners and directors (including directors of company partners) who are not registered individual tax practitioners.

 

Apply now


Application fee

The application fee is $140 and not subject to GST. You must pay the application fee in full when you apply for registration. 

Payment details, including your reference number are provided in the online application form.

The application fee is subject to a consumer price index adjustment on 1 July each year.


After lodging your application

After the decision is made to either grant or reject your application we will advise you of the outcome. We aim to process complete applications within 30 days of receiving them.

If your application is granted:

  • details of your company or partnership registration will appear on the TPB register
  • you must advise us of how the company or partnership meets our professional indemnity insurance requirements within 14 days of being notified that it is registered
  • we will notify the Australian Taxation Office (ATO) that your company or partnership is now registered with us. You can then contact the ATO to arrange access to their online services, such as Online services for agents.

If your application is rejected:

  • we will advise you of the reasons for our decision and of your appeal rights
  • we will notify the ATO of our decision to reject your application.


Further information

For more information refer to:

 

Last modified: 1 July 2020