Tax Practitioners Board

5 jobs your BAS Agent can’t do for you……

Following on from our previous blog, “20 jobs your BAS Agent can do for you”, I thought that it would also be good to advise you on the sorts of jobs your BAS Agent can’t do for you. BAS Agents are bound by a strict code of conduct as handed down by the Tax Practitioners Board (TPB) which among other things, forbids them from providing clients with Tax Agent services for a fee. Read on to see a list of these services.

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Any Tom, Dick, and Harry can prepare and lodge the BAS… but should they?

It’s a well known fact that almost everyone can prepare and lodge the Business Activity Statement (BAS). Those who charge a fee for this task must become registered with the Tax Practitioners Board (TPB) as stipulated by the TASA 2009 legislation. Others, however, who fit certain criteria (see below) don’t have to register but can still prepare and lodge BAS. So we have registered and unregistered persons doing the same job. The question is, should unregistered persons be preparing and lodging BAS in the first place? I don’t think so, and here’s why:

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How has the TASA Legislation Changed?

As of 30 June 2013, the Tax Agent Services Act 2009 (TASA) has been amended. What parts of the legislation have been amended and how does this affect BAS/Tax Agents? There are 5 main areas of the TASA 2009 legislation that have changed. These areas include:

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Source Documents & Our Obligations as BAS Agents

This is part 3 in our blog series about source documents. In parts 1 and 2 we explained what source documents are, why they’re important, and also how our clients deal with them. Today we will look at how the legislation which guides us as BAS Agents impacts the way we work with source documents.

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How BAS/Tax Agents can advise of a change of contact details

If you are a registered BAS Agent or Tax Agent, you are obliged to advise both the ATO and the Tax Practitioners Board (TPB) of any change of your contact details.

Some BAS/Tax Agents are under the impression that if they advise the TPB of any change of their details, that the TPB will automatically advise the ATO of this information. This is not the case! You must advise both the ATO & the TPB of your details changes in order to keep them up to date. The TPB only advises the ATO of approved or cancelled registrations. They don’t exchange any changes in personal contact data.
The contact data you must advise the ATO & TPB about include:
  • Postal address
  • Telephone number
  • Fax number
  • Email address
To advise the ATO, you can call them on 1800 443 846.
To advise the TPB of any contact details changes, go to their website, select Agent Log-in, enter your log-in details and then choose Your Profile. Enter your contact detail changes as required. You can also send an email to the TPB via to advise them of any changes.
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The Tax Practitioner’s Board: Who & What?

On 1st March 2010, the six individual tax agent boards were replaced with one single board: The Tax Practitioners Board (TPB). This board was established as part of the new law, the Tax Agent Services Act 2009. The TPB has several responsibilities. Some of these include:

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