Freelance Bookkeeping
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From 1 March 2010, a new legislation took effect.  This legislation is known as the Tax Agent Services Act 2009.

Due to the legislation taking effect, it will change and impact all bookkeeping businesses that supply BAS Services to the public.

Only bookkeepers that have applied to the Board for registration as a BAS Agent are permitted to render BAS services to their clients.  The laws impose a range of civil penalties ranging from $5,500 to $137,500 (per offence) for bookkeepers illegally providing BAS services.

In order to become registered as a BAS Agent under the Tax Agent Services Act, there are a number of options depending on the size of your business and how it operates and whether you can bear the significant additional costs that will come with being a BAS Agent.

Some of these include:

         *BAS Agent Registration & Renewal Fees

         *Attainment of Educational Requirements

         *Professional Indemnity Insurance

         *Ongoing Training (at least 15 hours per year)

         *Investment in software and hardware

In order to become registered as a BAS Agent under the Tax Agent Services Act, a bookkeeper must satisfy the Board that they meet certain criteria.  There are Transitional Regulations in place to offer bookkeepers a reasonable period of time to meet all of these requirements as well.



Ensure that your bookkeeper is registered as a BAS Agent under the Tax Agent Services Act 2009, which may be by virtue of the Transitional Regulations.

My business is considered to be a BAS Agent by virtue of the Transitional Rules.  My application to the Tax Practitioners Board was approved.

Since my business is a BAS Agent, we can legally provide BAS Services to you.

From your perspective, you can take comfort from the knowledge that your BAS Services are being provided by a registered and competent professional who is operating at a higher level than a standard bookkeeper.

As a further step toward assuring the accuracy of the BAS Services that we provide you, we have all work Quality Assured by ABN BAS Pty Ltd.

ABN BAS Pty Ltd is a Registered BAS Agent in its own right exclusively servicing members of the Australian Bookkeepers Network (ABN), of which we are a member.  We also have the ability to seek a second perspective from ABN BAS on any advanced issues that we come across.


We hope that by providing this useful information with regards to the changes that have taken place, it will make your decision easier when selecting a bookkeeper.