What Can a Bookkeeper Do Who is Not a Registered BAS Agent?

In today’s world, bookkeeping can be performed by do-it-yourself business owners, their employees, or a contracted professional.

Do-it-yourself Bookkeepers, including those who are self-employed/contracted, are responsible for their own work and adherence to compliance obligations.

Employee Bookkeepers are responsible to the Business Owner, and accordingly the Business Owner remains responsible for the work performed by the employee. Employees do not need to register as a BAS Agent to provide services to their employer.

Contracted professionals – i.e. Bookkeepers and Accountants – perform the tasks agreed to with the Business Owner. However, contracted professionals are also required to comply with the requirements of tax laws including the Tax Agent Services Act 2009 (TASA).

There are various bookkeeping tasks that can be performed by any contracted professional.

There are a range of bookkeeping tasks, described as tax services or BAS agent services, that can only be provided by registered Tax Agents or BAS Agents respectively.

The relationship of Bookkeepers to BAS Agents to Payroll Service Providers is complex and intertwined with each other. However, the question remains; what can a Bookkeeper do who is not a BAS Agent?