How this usually works
A registered BAS agent starts with a quick discovery of your structure (sole trader, company, trust or partnership), software (Xero, MYOB, QuickBooks), and any ATO pressure (overdue BAS, letters, penalties). Then they map a simple, documented process so each BAS is accurate and on time.
Typical workflow:
- Access and review: check chart of accounts, GST settings, payroll/STP, bank rules and prior BAS.
- File health check: identify coding issues, unreconciled items and PAYG W variances. See BAS Review.
- Fix and reconcile: clean up GST coding, suspense, payroll and bank feeds. If you are behind, consider BAS catch up services.
- Prepare BAS: reconcile GST, PAYG withholding and other labels; document any adjustments. Learn more about BAS lodgement.
- Discuss and lodge: confirm the result and cash flow impact, then lodge through the Practitioner Lodgment Service (PLS) and set reminders.
- Improve process: tighten timelines, automate data capture, and schedule recurring reviews so the next BAS is easier.
Australian context to keep in view
- You need an ABN before registering for GST. Most businesses must register once turnover is $75,000 or more (ride-sourcing and non-profits have different rules).
- BAS reports GST, PAYG withholding and other obligations to the ATO. Lodgement can be monthly, quarterly or annually depending on registration and size.
- Lodging through a registered BAS agent may give you ATO lodgement concessions for some periods. Ask your agent to confirm your exact due dates.
- Payroll must meet STP requirements and Super Guarantee obligations. Payroll errors flow into BAS, so regular reviews matter. See Payroll services.
- Starting out? Get structure, registrations and bookkeeping right early. See New business accountant and Bookkeeping services.
What a registered BAS agent can do (and can’t)
- Can do: set up GST correctly, review and code transactions, prepare and lodge BAS/IAS, advise on GST treatment, review payroll/PAYG W, liaise with the ATO for BAS-related matters, and correct past BAS where eligible. See BAS corrections.
- Can’t do: income tax returns or income tax-specific advice unless also registered as a tax agent. For tax planning or company/trust returns, see a tax accountant.
- Many providers are both bookkeepers and registered BAS agents. Confirm their TPB registration number and scope in your engagement letter.
What to compare before you commit
Registration & scope
Confirm TPB registration and make sure the scope fits: review, cleanup, ongoing bookkeeping, payroll checks, and BAS lodgement. Clarify who does what and by when.
Software fit
Ask how they handle Xero/MYOB/QuickBooks workflows, e-commerce (Shopify, Amazon, eBay), and app integrations. Look for practical examples, not just tool names.
Turnaround & communication
Set expectations for month-end close, pre-BAS reviews, response times and urgent escalations during peak lodgement periods.
Commercial fit
Compare fixed vs hourly pricing, inclusions, meeting rhythm and reporting depth. Decide if you want compliance-only or broader advisory via an accounting services package.
Typical fees and timelines in Australia
- Quarterly BAS prep and lodgement: commonly $150–$450 for clean, low-volume files; $450–$1,200+ where multi-entity, higher volume or industry complexity applies.
- Catch-up and corrections: quoted after a file review and materiality check; older periods may require staged remediation.
- Monthly packages: bookkeeping + payroll + BAS often start around $200–$1,000+ per month based on transactions, payroll headcount and reporting needs.
- Timelines: allow a short discovery and file health check first, then set a monthly/quarterly close so BAS can be reviewed a few days before the due date.
Common scenarios we help with
- Overdue BAS with ATO reminders or penalties.
- GST set up incorrectly (cash vs accrual, codes, or mixed supplies).
- Moving to or cleaning up Xero, MYOB or QuickBooks Online.
- E-commerce GST complexity (marketplaces, overseas sales, import GST, WET/LCT edge cases).
- Payroll/STP issues affecting PAYG withholding on the BAS.
- Switching from a previous bookkeeper/provider and standardising process.
Best next steps
Define the outcome you need: clear reconciliations, BAS lodged on time, corrections to prior periods, better payroll controls, or an ongoing package. Shortlist providers who can explain the steps, show relevant experience and commit to a timeline.
Use these pages to narrow your brief:
- BAS Lodgement if you are ready to lodge.
- BAS Review if you want a confidence check before lodgement.
- BAS Corrections if past BAS need fixing.
- Bookkeeping services for ongoing coding and reconciliations.
- Find a BAS agent if you prefer to browse providers.
Frequently asked questions
What is a registered BAS agent?
A registered BAS agent is licensed by the Tax Practitioners Board (TPB) to provide BAS services. They can advise on GST and BAS matters, prepare and lodge activity statements, deal with the ATO for BAS-related issues, and help you set up compliant systems for GST, PAYG withholding and STP.
Do I need a registered BAS agent or a bookkeeper?
Use a registered BAS agent when you need BAS advice, preparation and lodgement, ATO representation, or corrections. A bookkeeper can handle day‑to‑day coding and reconciliations; many bookkeepers are also registered BAS agents. Always confirm registration on the TPB register.
What does a registered BAS agent do for BAS lodgement?
They reconcile bank feeds and GST accounts, review coding, check PAYG withholding and payroll, prepare the BAS, discuss the result and cash flow, then lodge via the ATO’s Practitioner Lodgment Service (PLS). They also set reminders and improve your process for next time.
How much do BAS agent services cost?
Typical quarterly BAS preparation and lodgement ranges from $150–$450 for micro/small businesses with clean files, and $450–$1,200+ where volume or complexity is higher. Catch‑up work and corrections are quoted separately. Monthly packages that include bookkeeping, payroll and BAS often start from $200–$1,000+ per month depending on scope.
What BAS deadlines apply and do agents get extensions?
Quarterly BAS is generally due 28 Oct, 28 Feb, 28 Apr and 28 Jul. If you lodge through a registered BAS agent, you may be eligible for ATO lodgement concessions that give extra time for some periods. Your agent will confirm your exact due dates and manage the schedule.
Can a BAS agent fix past BAS errors?
Yes. Registered BAS agents can correct many GST and PAYG errors via a BAS revision or in a later period, in line with ATO correction rules. If you have multiple periods to fix, ask about a file review and a staged clean‑up plan. See BAS corrections.