Introduction: What Is a BAS Agent?

A BAS Agent (Business Activity Statement Agent) is a registered professional authorised to prepare and lodge BAS (Business Activity Statements) on behalf of clients. They help individuals and businesses meet their obligations to the Australian Taxation Office (ATO).

If you’re looking to pursue a career in bookkeeping or tax services in Australia, becoming a registered BAS Agent opens up a wide range of opportunities. But it’s also a regulated profession, and there are strict rules and qualifications you must meet.

This blog will walk you through everything you need to know about BAS Agent registration in Australia.

What Does a BAS Agent Actually Do?

A BAS Agent can legally perform the following services:

• Prepare and lodge BAS and IAS (Instalment Activity Statements)
• Advise clients on GST, PAYG withholding and instalments
• Manage superannuation guarantee obligations
• Interpret tax codes on invoices and transactions
• Reconcile BAS reports with accounting software

These services are considered tax agent services under the Tax Agent Services Act 2009, but are specific to BAS-related matters.

You cannot legally provide these services to a client unless you're registered with the Tax Practitioners Board (TPB) or working under a registered agent.

Who Regulates BAS Agents?

The Tax Practitioners Board (TPB) is the national regulator responsible for:

• Registering BAS and tax agents
• Ensuring compliance with the Code of Professional Conduct
• Handling complaints and misconduct
• Maintaining the public BAS Agent Register

Being registered with the TPB provides credibility and legal protection for your practice.

Section 3: BAS Agent Registration Requirements

To become a registered BAS Agent, you need to meet five key eligibility criteria set by the TPB:

1. Education Requirements

You must complete a TPB-approved course in:

• GST and BAS taxation principles
• Basic accounting or bookkeeping

The most common pathway is:

• FNS40222 – Certificate IV in Accounting and Bookkeeping
• FNSSS00004 – BAS Agent Registration Skill Set

The course must include at least two board-approved units:

• FNSTPB411 – Complete business activity and instalment activity statements
• FNSTPB412 – Establish and maintain payroll systems

These units can be studied standalone or as part of a qualification.

2. Relevant Experience

You must have completed at least 1,400 hours of relevant experience in the last 4 years.

This work must include BAS-related services and be supervised by a registered BAS or tax agent.

Experience includes:

• Preparing BAS/IAS
• Processing payroll
• Calculating PAYG obligations
• Managing GST adjustments

3. Fit and Proper Person Test

You must pass a “fit and proper person” test to be eligible for registration.

The TPB will assess your:

• Criminal history
• Past bankruptcy
• Professional conduct
• Honesty and integrity

4. Professional Indemnity Insurance

You are required to have professional indemnity insurance that meets TPB’s minimum standards. This protects both you and your clients in case of errors or negligence.

Example: A mistake in a BAS submission resulting in penalties could be covered by this insurance.

5. Application and Fee

You need to apply via the TPB website, and pay a registration fee.

As of 2025:

• The individual registration fee is approximately $140 (non-refundable)

How to Apply for BAS Agent Registration

Here’s a simple step-by-step guide:

1. Complete your qualifications (e.g. Certificate IV or Skill Set)
2. Gain supervised work experience (1,400 hours in last 4 years)
3. Secure professional indemnity insurance
4. Create a myGovID (required for using TPB online services)
5. Apply online via the TPB portal
6. Pay the fee and wait for approval (4–8 weeks)

Once approved, you’ll be issued a registration number and appear on the public register.

Renewal & Continuing Obligations

BAS Agent registration is valid for at least 3 years. To maintain it, you must:

• Comply with the Code of Professional Conduct
• Maintain PI insurance
• Renew your registration before expiry
• Complete CPE (Continuing Professional Education) – typically 45 hours every 3 years

Benefits of Becoming a BAS Agent

Legal Authority

You can legally provide BAS services and charge for them.

Increased Credibility

Being registered boosts client trust and professional standing.

Enhanced Knowledge

You’ll understand the full scope of BAS compliance, improving your value as a bookkeeper.

Better Income Opportunities

BAS agents can charge higher rates than unregistered bookkeepers.

FAQs About BAS Agent Registration

Can I work while completing my Certificate IV?

Yes. You can gain relevant experience while studying, but you must complete both education and experience before registering.

What happens if I provide BAS services without registration?

Providing BAS services without registration (or working under one) is a breach of the Tax Agent Services Act. Penalties apply, including fines up to $63,000 for individuals.

Is the BAS Agent Skill Set faster than a Certificate IV?

Yes. The FNSSS00004 Skill Set focuses only on BAS-related competencies. However, the Certificate IV offers broader training and is better for long-term career progression.

Can I become a tax agent after being a BAS agent?

Yes, but tax agent registration has additional educational and experience requirements, including taxation law and commercial law studies.

Conclusion: Should You Become a BAS Agent?

If you’re serious about bookkeeping, compliance, and helping clients stay on the right side of the ATO, becoming a BAS Agent is a smart career move. It adds legal authority, raises your professional profile, and opens the door to better job roles or your own practice.

The process is clear:

• Get qualified
• Gain experience
• Apply to the TPB
• Stay compliant

At DEVS College, we offer TPB-approved courses, including the Certificate IV in Accounting and Bookkeeping and the BAS Agent Registration Skill Set, fully online and supported by expert trainers.

📞 Have questions about becoming a BAS Agent?

Email us at [email protected] or visit www.devs.college to learn more.