How do I check if my bookkeeper is a registered BAS agent?

You can verify any BAS agent registration at the Tax Practitioners Board public register at tpb.gov.au. Search by name or business name. All registered agents have a unique registration number and their registration status is publicly visible. If your bookkeeper is lodging your BAS and they don't appear on the register, they are operating illegally.

What can a BAS agent do that an unregistered bookkeeper cannot?

A registered BAS agent can legally prepare and lodge your BAS, IAS (Instalment Activity Statement), and related GST and PAYG obligations with the ATO on your behalf. They can also access the ATO's agent portals, receive the additional 4-week lodgement extension for their clients, and act as an authorised representative with the ATO. An unregistered bookkeeper cannot legally do any of these things for payment.

Do I need a BAS agent or a tax agent for my small business?

For BAS lodgement specifically, a registered BAS agent is sufficient and more cost-effective than a tax agent. If you also need your income tax return prepared, you will need a registered tax agent. Many small businesses use a registered BAS agent for quarterly BAS and a tax agent (accountant) for their annual tax return — the two roles are complementary.

What Is a True Tally Bookkeeping in Australia?

Published May 2025 By True Tally Bookkeeping 5 min read

The Short Answer

A registered BAS agent is a bookkeeper or accountant who is officially registered with the Tax Practitioners Board (TPB) and legally authorised to prepare and lodge Business Activity Statements on behalf of clients.

Under the Tax Agent Services Act 2009, it is illegal for an unregistered person to provide BAS services for a fee. This law exists to protect business owners from incorrect BAS lodgement and the financial consequences that follow.

What Does a BAS Agent Actually Do?

A registered BAS agent can:

Prepare your Business Activity Statement (BAS) and lodge it with the ATO
Prepare and lodge your Instalment Activity Statement (IAS)
Handle GST, PAYG withholding, and PAYG instalment reporting
Access the ATO's tax agent portal on your behalf
Receive an additional 4-week lodgement extension for all registered clients
Act as your authorised representative in dealings with the ATO

An unregistered bookkeeper cannot legally do any of the above for payment — regardless of how long they've been in business or how knowledgeable they appear.

How Do You Become a True Tally Bookkeeping?

Registration with the Tax Practitioners Board requires:

Relevant qualifications (Certificate IV in Bookkeeping or Accounting, or higher)
Supervised experience hours working in the industry
Professional indemnity insurance
A fit and proper person assessment
Ongoing continuing professional education (CPE) each year

Registration is not a one-time event — agents must renew and maintain their CPE hours to remain registered. This ensures registered BAS agents stay current with ATO changes and tax law updates.

How to Check If Your Bookkeeper Is Registered

The TPB maintains a free public register at tpb.gov.au. Search by name or business name. Every registered agent has a unique registration number and their current status is publicly visible.

        Important: If your bookkeeper is currently preparing and lodging your BAS and they don't appear on the TPB register, they are operating illegally. You should seek a registered agent immediately.
      

BAS Agent vs Tax Agent — What's the Difference?

A registered BAS agent can handle GST, BAS, and PAYG obligations. A registered tax agent can do all of this plus prepare income tax returns and provide broader tax advice.

For most small businesses, the most cost-effective approach is:

A registered BAS agent for quarterly BAS lodgement and ongoing bookkeeping
A registered tax agent (accountant) for the annual income tax return

The two roles are complementary. A good BAS agent delivers clean records to your accountant — which reduces the time (and cost) of your annual tax return significantly.

True Tally Bookkeeping — True Tally Bookkeeping

True Tally Bookkeeping is a registered BAS agent serving small businesses across Geelong, Warrnambool, Colac, Lorne, Queenscliff, Sorrento, and Blairgowrie. We are registered with the Tax Practitioners Board, carry professional indemnity insurance, and complete ongoing CPE each year.

If you'd like to verify our registration, search for True Tally Bookkeeping on the TPB public register at tpb.gov.au.

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