What a BAS agent can and can’t do
Under Australia’s Tax Agent Services Act 2009, BAS agents provide “BAS services”. That covers GST, PAYG withholding and instalments, fuel tax credits and certain payroll/BAS-related matters. Income tax returns and income tax advice require a registered tax agent.
What a BAS agent can do
- Set up GST correctly and review tax codes in your accounting software.
- Prepare and lodge BAS and IAS with the ATO, including amendments.
- Advise on GST and PAYG withholding/instalments within BAS provisions.
- Manage Single Touch Payroll, year-end finalisation and payroll compliance.
- Assist with fuel tax credits and BAS-related ATO correspondence.
- Help prepare supplier payment reporting such as TPAR where relevant.
What a BAS agent cannot do (unless also a tax agent)
- Prepare or lodge income tax returns for individuals, companies, trusts or partnerships.
- Provide income tax planning or advice outside BAS provisions.
- Prepare and lodge FBT or income tax returns for any entity type.
Who you need, by business structure
- Sole trader: BAS agent for BAS/IAS and payroll; tax agent for your individual income tax return and tax advice.
- Company: BAS agent for BAS/IAS and payroll; tax agent for company income tax return (and FBT if applicable) and tax planning.
- Trust or partnership: BAS agent for BAS/IAS; tax agent for the trust/partnership return and beneficiaries/partners’ returns.
- Side hustle or startup: keep BAS and income tax roles clear early to avoid missed lodgments and penalties.
If a provider holds both BAS agent and tax agent registrations, they can do both sets of work. Always verify current registration on the Tax Practitioners Board public register.
Australian context to keep in view
- BAS obligations typically include GST, PAYG withholding and PAYG instalments; deadlines vary by reporting cycle (monthly, quarterly, annually).
- Income tax returns are separate obligations with different due dates, extension rules and ATO review processes.
- Using a registered practitioner can affect your lodgment program and access to ATO deferrals.
- Accuracy matters: errors in BAS or income tax can trigger penalties and interest; set up clean source records and workflows.
What to compare before you commit
Scope
Confirm who will handle BAS/IAS versus income tax returns. If you need both, decide whether one provider with dual registration or a coordinated team is best.
Software fit
Check Xero, MYOB, or QuickBooks expertise. Ask how GST codes, payroll, and year-end adjustments flow into BAS and tax.
Turnaround and communication
Agree on deadlines, document requests and how urgent queries are handled around BAS and tax lodgment dates.
Commercial fit
Clarify fixed fees vs hourly rates, what’s included (lodgments, reviews, ATO correspondence) and how often you’ll meet.
Best next steps
- Define the job: BAS/IAS, payroll/STP, or an income tax return (or all three).
- Choose the registration you need: BAS agent for BAS matters; tax agent for income tax; both if your scope spans each area.
- Verify registration on the TPB public register and confirm who will sign each lodgment.
- Agree on workflow, deadlines and fees before any lodgment is attempted.
Still unsure? Outline your situation and we’ll direct you to BAS support, a tax agent, or a provider with both registrations.
Frequently asked questions
Can a BAS agent do tax returns?
Not unless they are also registered as a tax agent or are providing services under a registered tax agent. BAS agents can prepare and lodge BAS/IAS and advise on BAS provisions. Income tax returns require a tax agent.
What can a BAS agent do for my business?
They can handle GST setup, BAS/IAS preparation and lodgment, PAYG withholding/instalments, payroll/STP processing and finalisation, fuel tax credits, and BAS-related ATO conversations.
Who does my sole trader or company income tax return?
A registered tax agent. Your BAS agent can continue to manage BAS/IAS and payroll while the tax agent handles income tax and, if applicable, FBT.
How do I check if someone is properly registered?
Use the Tax Practitioners Board public register to confirm whether they are a registered BAS agent, tax agent, or both.
What if I want one firm to do everything?
Choose a provider that holds both BAS agent and tax agent registrations, or a firm with each registration in-house. Confirm who will sign and lodge each return.