BAS AGENT LAWS > Choices for Bookkeepers
To understand what your choices are under the new BAS Agent laws, it is necessary to work through two key questions. This section of our web site is designed to guide you through these two questions and, having done so, will explain your next steps and how ABN BAS can assist you.
The process starts with the following initial question:
Will you be providing BAS Services for a fee?
A “BAS service” as defined by the Tax agent Services Act 2009 is a very wide term.
In practice, unless you were confining your bookkeeping services to mere data entry and bank reconciliations, or unless you are an employee, you are likely to be providing “ BAS Services for a fee”.
The Tax Practitioners Board Website contains a Fact Sheet describing what is a BAS Service. It also includes an Appendix giving examples of what is and isn’t included.
Click either Yes or No in answer to the question: “Will you be providing BAS Services for a fee?”
YES
NO
