Business owners constantly mix up three roles: the bookkeeper, the BAS agent and the tax agent. They overlap, but the law draws a firm line about who may charge to lodge your Business Activity Statement. Getting this right protects you from penalties and from paying someone who is not legally allowed to do the work.
The three roles, side by side
| Role | Can charge to lodge BAS? | Can lodge income tax return? | Typical work |
|---|---|---|---|
| Bookkeeper (unregistered) | No | No | Data entry, invoicing, payroll processing, reconciling accounts |
| Registered BAS agent | Yes | No | GST, PAYG withholding, PAYG instalments, super guarantee, BAS lodgement |
| Registered tax agent | Yes | Yes | All BAS work plus income tax returns and broad tax advice |
| Accountant (CPA/CA) | Only if TPB-registered | Only if TPB-registered | Accounting, advisory; most also hold tax agent registration |
The key point: holding a CPA or CA qualification does not by itself authorise someone to charge for lodging your BAS or tax return. Tax Practitioners Board registration does. Most quality small business accountants hold both the professional qualification and the TPB registration.
What the law actually says
Under the Tax Agent Services Act 2009, it is an offence for an unregistered person to provide BAS services or tax agent services for a fee. The Tax Practitioners Board administers the register and can fine or deregister practitioners who breach the code of professional conduct. For you, the practical consequence is simple: if you are paying someone to lodge your BAS, they must appear on the TPB register, and you can check that for free.
What BAS lodgement costs
A registered BAS agent typically charges $200-$600 per quarter. The range reflects transaction volume, whether you are also paying for bookkeeping, and how clean your records are when they arrive. A sole trader with a handful of invoices sits at the lower end; a GST-registered company running payroll with hundreds of transactions sits higher. If your accountant handles your annual return as well, BAS is often folded into a fixed monthly package of $200-$700/month rather than billed separately.
Quarterly BAS deadlines
- Quarter 1 (Jul-Sep): generally due 28 October
- Quarter 2 (Oct-Dec): generally due 28 February
- Quarter 3 (Jan-Mar): generally due 28 April
- Quarter 4 (Apr-Jun): generally due 28 July
Lodging and paying through a registered BAS or tax agent can give you a later concessional due date. Businesses above certain turnover thresholds may report monthly, and some small businesses report annually. Confirm your own cycle in ATO Online Services or with your agent.
How to verify a BAS or tax agent
Go to tpb.gov.au and search the public register by the person's or firm's name. A valid result shows the registration number, the type (BAS agent or tax agent), and the registration status. Ask any prospective agent for their number up front. A registered agent will give it without hesitation; reluctance is a red flag.
So which do you need?
Decide by the scope of work, not the title:
- GST and BAS only: a registered BAS agent is enough and usually the cheapest option.
- BAS plus annual tax return and advice: a registered tax agent, typically a CPA or CA small business accountant.
- Company, trust or SMSF compliance: a tax agent with the relevant specialisation.
For most growing small businesses, engaging one small business accountant who is registered as both a tax agent and a BAS agent is the simplest, since a single provider then handles your bookkeeping oversight, BAS and annual return together.