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Bookkeeping in Australia runs into a registration rule that surprises people who have worked overseas. Entering transactions, reconciling a bank feed and chasing debtors need no licence. Charging a fee to work out or advise on what a business owes under the GST, PAYG or fuel tax rules, or to deal with the Commissioner of Taxation about those things, is a BAS service, and the Tax Practitioners Board registers the people who may do it.
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That is why so many Australian bookkeepers describe themselves as registered BAS agents. The registration is separate from tax agent registration and narrower: a BAS agent prepares and lodges activity statements and can act on GST, PAYG withholding and superannuation guarantee matters, but cannot charge to prepare an income tax return.
The practical work is a monthly and quarterly rhythm rather than a once-a-year event. Bank and credit card reconciliations, supplier bills, invoices out, payroll runs reported through Single Touch Payroll, then the activity statement. Done well, it means the accountant starts from a file that balances instead of rebuilding a year at tax time.
What BAS agent registration actually requires
The Tax Agent Services Regulations set two pathways. Both start with at least a Certificate IV in bookkeeping or accounting from a registered training organisation, plus a Board approved course in basic GST and BAS taxation principles. The difference is experience: an applicant who is a voting member of a recognised BAS or tax agent association needs 1,000 hours of relevant experience in the past four years, while everyone else needs 1,400 hours over the same period.
Applicants must be at least 18, apply online with the supporting transcripts, and hold professional indemnity insurance that meets the Board's requirements. The TPB warns that significant civil penalties apply to anyone who provides BAS services for a fee or reward, or advertises them, while unregistered. That applies to the bookkeeper, not to you, but you carry the consequences of statements lodged on your behalf.
Levels of bookkeeping support to choose between
- Data entry and reconciliation only, with an external accountant handling every lodgement.
- Full-cycle bookkeeping by a registered BAS agent, including activity statement preparation and lodgement.
- Bookkeeping with payroll: award interpretation, pay runs, Single Touch Payroll reporting and super contributions.
- Catch-up or rescue work, where several quarters of unreconciled data are brought back to a defensible position.
- File setup and migration: chart of accounts, tax codes, opening balances and connecting bank feeds when a business changes software.
- Oversight of an in-house bookkeeper, where a registered agent reviews and lodges what internal staff prepare.
A month in a well-run bookkeeping file
Transactions are coded and matched against the bank feed, usually weekly. Supplier bills are entered with the GST treatment checked rather than guessed, because a tax invoice that does not qualify cannot support a GST credit. Payroll is run and reported to the ATO on or before each pay day through Single Touch Payroll enabled software.
At the end of the month the bank, credit card, loan and clearing accounts are reconciled, the payroll liability accounts are compared to what was actually paid, and anything unexplained is queried while the person who spent the money can still remember why. The quarter then closes with an activity statement built from a file that already balances.
Work a BAS agent cannot do for a fee
- Preparing or lodging your income tax return, which is tax agent work.
- Advising on the tax implications of financial advice, which also sits with tax agents.
- Giving financial product advice about superannuation funds or investments, which needs an ASIC licence.
- Acting outside any condition the TPB has placed on the registration, which the public register displays.
- Signing an audit report, which is a separate registration again.
The dates a bookkeeper works around
Quarterly activity statements for the September, March and June quarters are due on 28 October, 28 April and 28 July. The December quarter is due on 28 February because that date already includes a one-month extension. Monthly lodgers, which includes any business with a GST turnover of 20 million AUD or more, report by the 21st of the following month.
Payroll adds its own calendar. Single Touch Payroll finalisation is due by 14 July so employees' income statements turn to tax ready, and the taxable payments annual report, which catches businesses paying contractors in building and construction, cleaning, courier and road freight, IT, and security or surveillance work, is due by 28 August.
Bookkeeping faults that cost money later
- GST claimed on items that are GST-free or input taxed, which the ATO can and does pick up on review.
- Owner drawings coded as wages or as expenses, which distorts both the profit figure and the tax position.
- Unreconciled clearing or suspense accounts carried forward quarter after quarter.
- Payroll set up without checking the award classification, so underpayments accumulate quietly.
- Software access held only by the bookkeeper, leaving a business unable to reach its own file when the relationship ends.
Bookkeepers: frequently asked questions
Does my bookkeeper have to be a registered BAS agent?
Only if you pay them to provide BAS services in their own right. A bookkeeper who enters data and reconciles accounts while a registered agent reviews and lodges the activity statements does not need their own registration. If they prepare and lodge your BAS for a fee, they do.
Who owns the accounting file?
The business does, and the subscription should be in the business name with the owner holding administrator access. Agree in writing at the start what happens on exit, including backups of the file, payroll history and the documents attached to transactions.
Can a BAS agent handle my superannuation obligations?
Registered BAS agents can provide superannuation guarantee services, including work on the shortfall amount and dealing with a clearing house, under a legislative instrument the TPB has registered. Advice about which fund to invest in is financial product advice and sits outside that.
How often should bookkeeping be done?
Often enough that the activity statement is a summary rather than an investigation. For most small businesses that is weekly coding and a monthly reconciliation. Businesses with payroll or stock generally need a tighter cycle than that.
What should I hand over at the start?
Access to the file or the detail to set one up, bank and card statements for the period, the ABN and GST registration details, payroll records including award or agreement terms, and loan or lease documents. Missing loan documents are the most common cause of a file that will not reconcile.
Sources
Written by the LokalMatch editorial team. Last reviewed 22 September 2026. How we write and check our guides
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What affects the fees bookkeepers charge
Fees depend on the work involved and how the professional bills. We only publish fee ranges when they’re backed by real LokalMatch data or reliable sources. Until then, here’s what usually changes the fee:
- Scope and complexity of the work
- How the professional bills: hourly, flat fee or retainer
- Experience and seniority of the person doing the work
- Deadlines and how urgent the work is
- Third-party costs such as filing, registration or government fees
How to compare bookkeepers before you hire
- Check that they are licensed or registered for this work where you live, on the regulator’s public register.
- Look for experience with matters like yours, and ask who will actually handle your file.
- Ask how they charge before any work starts, and get the terms in writing.
- Compare two or three professionals before you decide.
- Be wary of anyone who guarantees a particular outcome.
Questions to ask bookkeepers before you hire
- Are you licensed or registered for this work, and with which body?
- Have you handled matters like mine before?
- Who will do the work, and who will I deal with day to day?
- How do you charge: hourly, a flat fee or a retainer?
- What is included in your fee, and what costs extra?
- Will you confirm the scope and fees in a written engagement letter?
- Do you carry professional liability insurance?
Licences and registration
This kind of work is often limited to licensed or registered professionals, and the rules depend on where you are. Ask which body they’re registered with, and check their status on that body’s public register before you hire.
Guides about bookkeeping
- ✦
Accountants guide
Australian law does not reserve the word accountant. Anyone may keep books, build a cash flow forecast or write a management report. The line the law draws is about tax.
Read guide - ✦
Tax Accountants guide
A tax accountant in Australia is normally a registered tax agent whose year is built around the income year ending 30 June and the returns that follow it.
Read guide - ✦
Tax Preparers guide
Tax preparation is the part of accounting most Australians actually buy: someone sits down with your income statement, your receipts and your bank details, prepares the return and lodges it.
Read guide
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