Local · AU
What is a BAS and who can prepare it in Australia?
Short answer
A Business Activity Statement reports GST, PAYG withholding and other taxes to the ATO. Owners can lodge their own BAS. Paid external BAS services can require BAS-agent or tax-agent registration, including preparation that involves applying BAS rules.
Detailed answer
Preparation can be regulated work
A BAS includes taxes such as GST and PAYG withholding depending on the business's obligations. A business owner can lodge its own statement. For paid external assistance, work that involves applying BAS provisions or advising on liabilities may be a regulated BAS service, not merely unregulated data entry.
Check the provider's registration
Confirm the individual or firm has appropriate Tax Practitioners Board registration where required and clarify who reviews and lodges the statement. Reconcile underlying accounts, verify GST treatment and keep supporting tax invoices. Do not assume that calling someone a bookkeeper removes registration requirements for the services they perform.
Official sources
Published by Expert Bookkeeping Services · Last updated 2026-11-01. General information only — confirm specifics for your situation with a qualified adviser.
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