If you are an individual or entity providing BAS Services in your own right for a fee or reward you are required by law to be registered as a BAS Agent.
Exceptions- You do not need to register as a tax or BAS agent if you are:
• an employee of an organisation that prepares business activity statements for their employer’s business
• an employee of a registered tax or BAS agent and you do not provide tax agent or BAS services in your own right
• a legal practitioner providing tax agent or BAS services as a legal service under a state or territory Legal Profession Act and do not prepare and lodge returns or return like statements such as:
business activity statements
instalment activity statements
superannuation guarantee statements
pay as you go withholding payment summary statements
• a legal practitioner providing tax agent or BAS services as a legal service under a state or territory Legal Profession Act in the course of acting for a trust or deceased estate as a trustee or legal personal representative
• a customs broker licensed under the Customs Act 1901 providing a BAS service relating to imports or exports to which an ‘indirect tax law’ (as defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997)) applies.