ABN BAS is the perfect resource for bookkeepers who wish to provide BAS Services to their clients.

ABN BAS is a Registered BAS Agent and provides a range of service offerings for bookkeepers of all kinds, including those that are experienced BAS Agents, newly registered BAS Agents or not BAS Agents at all. Our service offerings include:

  • For Non-BAS Agents, ABN BAS assumes the role of BAS Agent and attends to the review, preperation and electronic lodgement of client Activity Statements with the ATO;
  • A Quality Assurance Review of Activity Statements for BAS Agents looking for a second opinion or some peace of mind before lodging their client's BAS;
  • A Quality Assurance Framework by which bookkeepers can standardise BAS preperation practices across their firm;
  • Technical Helpline;
  • Professional Indemnity Insurance;
  • Complimentary, Secure Back-Ups.

ABN BAS may be used by members of the Australian Bookkeepers Network (ABN) and their clients. For Further information on the Australian Bookkeepers Network, please visit www.austbook.net

Who is ABN BAS aimed at?

Registered BAS Agents

While many bookkeepers have attained registration as a BAS Agent in their own right, the GST legislation can, at times, be very complex. There can be many transactions where a Registered BAS Agent may wish to seek assistance or obtain a second opinion on how to deal with a particular transaction. For bookkeepers in this position, ABN BAS offers that shoulder to lean on, the ability to have transactions reviewed and some guidance given. Bookkeepers are often working in isolation, and to have this level of support from a team of qualified accountants can provide significant peace of mind.

Non-BAS Agents

While ABN BAS encourages bookkeepers to embrace the Tax Agents Services Act and to seek registration as a BAS Agent, there may be some bookkeepers who simply are unable to do so, or choose not to do so. Examples include bookkeepers who are:

  • new entrants to the industry and lack the relevant experience and/or qualifications;
  • nearing retirement and do not wish to pursue registration; or
  • part-time or casual, such that the investment of time and money into BAS Agent status may not be economic.

Bookkeepers who are not BAS Agents in their own right remain an important part of the overall bookkeeping industry.

ABN BAS provides a means by which bookkeepers can continue to offer general bookkeeping services to their clients, while outsourcing their client’s BAS Services to ABN BAS. It is hoped that the availability of such a service will also discourage the provision of BAS services by unregistered persons.

Where Does a Bookkeeper Stand?

If you are a bookkeeper, to fully understand where you stand in the BAS Agent landscape, we recommend the following three-step approach:

Step 1 – Ensure you have a general knowledge of the BAS Agent Laws.

Step 2 - Gain an understanding of the types of services that do and do not constitute a BAS Service. Undertaking a BAS Service while not registered is an offence and subject to penalties.

Step 3 – If you decide that you are, or will be, providing BAS Services or that your clients have a need for a BAS Agent service, consider your options for complying with the Tax Agent Services Act. If you believe that your business model is best structured without directly providing BAS services yourself, one of your options will be ABN BAS.

Click each of the above links for a detailed discussion of these three steps.

Getting Started with ABN BAS

If you would like to use the services of ABN BAS, the process of getting started is a straight-forward one.

Firstly, you need to be a member of ABN. Click here to join, or visit the ABN website for more information.

Secondly, read our Fact Sheet entitled Getting Started with ABN BAS and follow the steps.

Our FAQ page is also a great way to find out more.