Tax agent vs BAS agent vs accountant
Who can do what in Australia, and how to check them.
| Registered tax agent | Registered BAS agent | “Accountant” (CPA, CA, IPA member) | |
|---|---|---|---|
| Registered by | Tax Practitioners Board | Tax Practitioners Board | Membership body (not a registration on its own) |
| Prepare income tax returns for a fee | Yes | No | Only if also a registered tax agent |
| BAS, GST, PAYG, payroll and STP for a fee | Yes | Yes | Only if also a registered tax or BAS agent |
| Tax advice and dealing with the ATO for you | Yes | BAS matters only | Only if registered |
| Company audits, SMSF audits | Need a separate ASIC registration (registered company auditor or approved SMSF auditor) | ||
| How to verify | TPB register | TPB register | The body’s own member search, plus the TPB register |
Lodging your own return, or getting free help from a friend, does not need a registration. Anyone who charges a fee or other reward for tax agent or BAS services must be registered with the TPB.
General information, not tax or legal advice. Confirm current rules with the TPB and the ATO.