BAS agent vs tax agent¶

When you want to pay someone to help with your tax, you will hear two job titles: BAS agent and tax agent. They sound similar and there is some overlap, but they are not the same. Knowing the difference helps you choose the right person for what you need.

Both are professionals registered with the Tax Practitioners Board (TPB), the government body that regulates them. The main difference is how much they are allowed to do for you.

In one line

A registered BAS agent can help with GST, PAYG and Activity Statement work; a registered tax agent can do that too, plus broader tax work such as income tax returns.

Why this matters¶

Paying the right kind of agent means you get the help you actually need without overpaying or coming up short. It also protects you: only registered agents are allowed to charge a fee for this work, so checking the register keeps you away from people who are not qualified to do it.

What you will learn¶

What a registered BAS agent can help with
What a registered tax agent can also help with
How to check that an agent is registered before you pay them

Understanding the concept¶

A registered BAS agent is registered with the TPB to provide BAS services. That covers the day-to-day compliance work behind your Activity Statement — things like GST, PAYG (pay as you go), and preparing and lodging the Activity Statement itself. Many bookkeepers are registered BAS agents.

A registered tax agent can do all of that too, and more. The TPB explains that tax agents can provide a much broader range of services than BAS agents. That broader work includes preparing and lodging income tax returns and giving tax advice. Many accountants are registered tax agents.

The important rule for both: only a registered agent may charge you a fee for these services. The TPB is clear that only registered tax and BAS agents can charge or receive a fee for providing BAS or tax agent services. If someone offers to do this work for payment, they must be registered.

Here is a simple way to think about it. If you mainly need help with your GST, PAYG and Activity Statement, a registered BAS agent can look after that. If you also need your income tax return prepared or broader tax advice, you need a registered tax agent.

For accountants & bookkeepers

The TPB notes that a BAS agent may provide BAS services where there are no conditions on their registration, and that any conditions on an agent's registration appear on the public register. Tax agents attract a higher registration fee reflecting the broader scope of tax agent services. There are significant consequences for providing these services for a fee, or advertising them, while unregistered.

Example¶

Jordan runs a small landscaping business and finds the quarterly Activity Statement a chore. Jordan hires a bookkeeper who is a registered BAS agent to handle the GST and PAYG figures and lodge the Activity Statement each quarter. That is exactly what a BAS agent is registered to do.

At the end of the financial year, Jordan also needs the business income tax return prepared. That is broader tax work, so Jordan goes to Sam, an accountant who is a registered tax agent, for the return and some tax advice. Before paying either one, Jordan checks both are listed on the TPB's public register — a quick search that takes a minute and gives peace of mind.

Common mistakes¶

Assuming any bookkeeper can lodge your Activity Statement for a fee — they must be a registered BAS agent.
Expecting a BAS agent to prepare your income tax return — that is tax agent work.
Paying someone for tax help without checking they are registered first.
Thinking BAS agents and tax agents are just two names for the same thing.

How this works in myaccountant¶

In the app — myaccountant shows the due dates for your Activity Statements so you know what is coming up. If you use a registered agent, they can lodge your Activity Statement on your behalf. Checking that an agent is registered is done on the Tax Practitioners Board's public register, not in the app.

Key points¶

Both BAS agents and tax agents are registered with the Tax Practitioners Board.
A registered BAS agent helps with GST, PAYG and Activity Statement work.
A registered tax agent can do that plus broader tax work, such as income tax returns.
Only a registered agent may charge a fee for these services.
Choose a BAS agent for BAS work, and a tax agent when you also need income tax help.
Check any agent on the TPB public register before you pay them.

Learn next¶

General information only — not tax, super or financial advice.

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