Generally, someone providing BAS services for a fee must be registered with the Tax Practitioners Board as a BAS agent or tax agent, unless an exemption applies. A bookkeeping title or software certification alone is not the same as TPB registration.
What this means in practice
Check the practitioner and registration type on the TPB public register. The engagement should identify who is providing the regulated service and what is included. You will usually need to provide authority for the agent to act, supply complete information and approve the prepared statement. Registration does not mean every type of tax advice falls within the same scope. Ask which matters are covered and which need a tax agent or another specialist.
Your next steps
- Search the TPB register
- Confirm the service provider
- Read the engagement scope
- Keep a copy of the lodged statement
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: TPB: Public register ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
