A Registered BAS Agent (or a Tax Agent) provides BAS services for a fee.
A BAS Agent is issued a licence that says they can advise a client, provide certainty to a client or represent that client to the tax office in relation to:
- All GST matters
- All Wine Tax, Fuel Tax, Luxury Car Tax matters
- Payment of FBT
- All aspects of Payroll that relate to the withholding of tax amounts and the reporting of that amount to the employee and the Tax office
- All aspects of other PAYG Withholding amounts: ie no ABN, Interest & Dividend
- All aspects of the payment of income tax via PAYG Instalments
- All aspects of the Taxable Payments Annual Reporting system
- All aspects of Superannuation Guarantee system as related to payroll & the Charge
A Tax Agent can also do these and then other areas of tax also.