Blue Orchid Accounting - Pattern

Difference Between Book Keepers And Registered Tax Or BAS Agents



Bookkeepers provide a range of accounting services for employers or clients and may be responsible for tasks and functions such as:

  • payroll
  • data entry
  • petty cash
  • record keeping
  • reconciling bank accounts
  • accounts payable and receivable.

Bookkeepers cannot charge you to prepare and lodge activity statements or tax returns unless they are also registered as BAS agents or tax agents with the Tax Practitioner Board (TPB). However, if your bookkeeper is your paid employee they may do this work for you and do not need to be registered.

Registered tax or BAS agents

Tax agents give advice and services on all tax and super issues, including lodging your tax returns. BAS agents provide advice and services on the following tax and super issues:

  • GST
  • fuel tax
  • luxury car tax
  • wine equalisation tax
  • fringe benefits tax (collection and recovery only)
  • pay as you go (PAYG) withholding
  • PAYG instalments.

Agents must follow strict regulations that ensure they act in a professional manner.

Important Notice:

Only registered tax agents are entitled to charge you a fee for preparing tax returns. They may also prepare notices or statements and provide you with taxation advice.

Only registered tax agents and BAS agents are entitled to charge you a fee for preparing activity statements.

Remember, regardless of who records and reports information, you are still legally responsible for the accuracy of the information.