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.