Australia / Guides / Who can legally charge for BAS services in Australia
Australia · guideWho can legally charge for BAS services in Australia
The short answer
Only a TPB-registered BAS agent or tax agent may lawfully charge a fee to ascertain, advise on, or lodge a client's BAS-related liabilities under s.90-10 and s.50-5 of the Tax Agent Services Act 2009 (TASA). The registration requirement attaches to the act of charging a fee for the work, not to where the person providing it is based — an overseas firm invoicing an Australian client for BAS-service work is captured exactly the same as a firm operating inside Australia. Provide that service for a fee while unregistered, or advertise that you will, and the TPB can pursue a civil penalty in the Federal Court: 250 penalty units for an individual and 1,250 for a corporation, worth roughly $91,000 and $455,000 respectively once the penalty unit rose to $364 on 1 July 2026. Clients also lose something concrete by using an unregistered provider — the ATO's "safe harbour" protection from penalties for a preparer's genuine error only applies if the preparer was a registered TPB practitioner.
Key facts — verified dates on each
The trigger is the fee, not the border
Section 90-10 of TASA defines a "BAS service" as ascertaining or advising an entity about a liability, obligation or entitlement under a BAS provision — GST, PAYG withholding, PAYG instalments and related taxes — or representing the entity to the Commissioner of Taxation about one, in circumstances where the entity can reasonably be expected to rely on it. Section 50-5 makes it a contravention of a civil penalty provision to provide that service, or a tax agent service, or tax (financial) advice, for a fee or other reward while not registered with the Tax Practitioners Board.
Nothing in either section carves out an exemption for where the provider sits. What activates the registration requirement is charging a fee for BAS-service work performed for an Australian entity that can be expected to rely on it — a test about the transaction, not about jurisdiction. A firm based outside Australia that ascertains a client's GST position, advises on a BAS treatment, or lodges a BAS for a fee is providing a BAS service under s.90-10 exactly as a Sydney-based bookkeeper would be, and needs the same TPB registration to do it lawfully.
What the civil penalty is actually worth, at current values
Unregistered provision of a BAS service or tax agent service for a fee, or advertising that you will provide one while unregistered, is enforced through the Federal Court as a civil penalty contravention rather than a criminal offence — TASA fixes the exposure at 250 penalty units for an individual and 1,250 penalty units for a corporation, per breach.
The dollar value of a penalty unit is not fixed in TASA itself; it is set separately and rises periodically. The Commonwealth penalty unit increased from $330 to $364 on 1 July 2026, which puts the current exposure at roughly $91,000 for an individual (250 × $364) and roughly $455,000 for a corporation (1,250 × $364) per breach — figures that supersede the lower amounts calculated at the previous $330 unit value and that should be re-checked after the next scheduled indexation cycle before being quoted to anyone.
The TPB has an active "unregistered preparers strategy" and has pursued Federal Court action against unregistered operators rather than treating the provision as dormant. Reform proposals raised in April 2026 would multiply the unit count itself (to 2,500 units individual / 50,000 corporate, pushing exposure toward roughly $910,000 and $18.2 million) — not yet enacted, so not the figure to cite as current law, but a signal of the direction the exposure is moving.
- Individual, unregistered, providing a BAS service for a fee: 250 penalty units — roughly $91,000 at the $364 unit value effective 1 July 2026.
- Corporation, same breach: 1,250 penalty units — roughly $455,000 at the same unit value.
- Enforced as a civil penalty via the Federal Court, not a criminal charge — the TPB brings the action.
What the client loses: the safe-harbour gap
The penalty exposure sits with the unregistered provider, not the client — but the client engaging that provider forfeits something separately. The ATO's "safe harbour" protection, which shields a taxpayer from certain administrative penalties when a preparer's genuine error caused the mistake, is only available where the preparer engaged for the work was a registered TPB practitioner. A client who used an unregistered provider for BAS-service work has no safe harbour to fall back on if that work turns out to be wrong, and remains personally exposed to ATO penalties for the error regardless of who actually made it.
That asymmetry is the practical reason to verify registration before, not after, engaging anyone for fee-based BAS work: the unregistered provider risks a civil penalty contravention; the client risks losing the one protection that exists for exactly this kind of mistake.
How to check, and where CapEasy sits
The TPB maintains a free public register at tpb.gov.au, searchable by legal name, registered business name, or TPB registration number, showing current status, expiry date, and any conditions or sanctions on file. Confirming a provider's registration there takes a few minutes and applies equally whether the provider is based in Australia or anywhere else — the register does not distinguish by location, only by registration status.
CapEasy's Australian bookkeeping service is built around this exact line: recording transactions, reconciling accounts, and processing payroll for Australian clients — work that does not require ascertaining or advising on a BAS-related liability, and therefore does not require TPB registration to perform for a fee. Ascertaining a client's GST position, advising on a BAS treatment, or lodging a BAS is handled by the client's own TPB-registered BAS agent or tax agent, whose registration status can be confirmed on the same public register at any time.
The figures, and when we checked them
These numbers change by year or by notification. Each one shows the date we last verified it against the source — if that date looks old, check the source before relying on it.
Questions on this
Who is legally allowed to charge a fee for BAS-related work in Australia?
Only a person or firm registered with the Tax Practitioners Board as a BAS agent or tax agent. Registration is required to ascertain or advise on a BAS-related liability, or to lodge a BAS on someone else's behalf, for a fee — under s.90-10 and s.50-5 of the Tax Agent Services Act 2009.
Does the registration requirement apply to providers based outside Australia?
Yes. The trigger is charging a fee for BAS-service work performed for an entity that can reasonably be expected to rely on it — a test about the transaction, not the provider's location. An overseas firm invoicing an Australian client for BAS-service work needs the same TPB registration as a firm based in Australia.
What is the actual penalty for charging a fee without being registered?
A civil penalty contravention under s.50-5 of TASA, enforced through the Federal Court: 250 penalty units for an individual and 1,250 for a corporation, per breach. At the penalty unit value of $364 that took effect 1 July 2026, that is roughly $91,000 for an individual and roughly $455,000 for a corporation, per breach.
Is the civil penalty a criminal offence?
No. It is a civil penalty provision pursued by the TPB through the Federal Court, not a criminal charge — but the TPB has an active enforcement strategy against unregistered operators and has taken Federal Court action under it.
What does a client lose by using an unregistered provider, separate from the provider's own penalty risk?
The ATO's safe-harbour protection from certain penalties for a preparer's genuine error only applies if the preparer engaged was a registered TPB practitioner. A client who used an unregistered provider has no safe harbour and remains personally exposed to ATO penalties for the preparer's mistake.
How do I check whether a provider is actually TPB-registered?
The TPB maintains a free public register at tpb.gov.au, searchable by legal name, registered business name, or TPB registration number, showing current status, expiry date, and any conditions or sanctions on file — applicable to any provider regardless of where they are based.
Are these penalty-unit figures likely to change?
The dollar value of a penalty unit is reviewed periodically (it rose from $330 to $364 on 1 July 2026) and reform proposals raised in April 2026 would separately increase the unit count itself for TASA breaches — not yet enacted. Both should be re-checked before quoting current exposure.
Does CapEasy charge Australian clients for BAS-service work?
No. CapEasy's Australian bookkeeping service covers recording transactions, reconciling accounts, and processing payroll — work that does not require ascertaining or advising on a BAS-related liability. Ascertaining a client's GST position, advising on a BAS treatment, or lodging a BAS stays with the client's own TPB-registered BAS agent or tax agent.
Primary sources
- Federal Register of Legislation — Tax Agent Services Act 2009, s.90-10 (Meaning of BAS service) and s.50-5 (Civil penalty)
- Tax Practitioners Board — Civil penalty provisions
- Tax Practitioners Board — Risks of using unregistered preparers
- Tax Practitioners Board — Public Register (search for a registered agent)
Last reviewed 2026-08-16. Statutes and schedules change — the sources above are authoritative, this page is orientation.
Want this handled rather than read about?
A scoping call decides what fits. We are a consulting firm — lodgments and agent work run through registered BAS and tax agents. Whoever signs and files stays yours.