BAS Agent Company Registration (2013)
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BAS Agent Company Registration
How to Complete a Company Registration
If you provide a BAS Service for a fee or other reward as a company, you need to be registered with
the Tax Practitioners Board as a BAS Agent. If you provide BAS services as a company, you MUST
HAVE AN INDIVIDUAL REGISTERED BAS AGENT connected to that company as well.
You should register the individual BAS agents first, then register the company that those BAS agents
will be working under.
It is the company that bills clients and provides BAS services, but there must be an associated
individual who is actually doing the BAS work. See below—there must be an appropriate number of
individuals able to provide the BAS services for the size of the company.
As of 28 February 2013, you can only register using the standard application and you must meet all
the education and experience requirements. There is no longer any transitional application process.
See this link for more information on who needs to register, eligibility requirements and examples of
BAS services: www.tpb.gov.au/TPB/Register/0320_BAS_services.aspx
A note on the application process: If you are unable to complete the application in one sitting, you
can save your application and return to complete it later. Hit the “save” button at the bottom right of
the page at any time in the process. To go back into your incomplete application, go to the login
screen, enter your username and password and it should then display “Forms to Continue” and the
application type listed underneath. Scroll through the application screen until you are back where you
need to continue.
Before starting the application process, we suggest creating a folder for your TPB application. Gather
all your information in this folder for easy uploading to the application form. At the end of the process
you can also save a copy of your completed application to this folder.
Important: Make sure the email address you use to register and in the company contact area are the
same—or that you have access to both email addresses. If you need the TPB to send your password
again it will go to the email address listed as company contact email, NOT to the email address you
used in the registration screen.
You will need the following PDFs for Company Registration:
 Details of the individuals registered who will provide BAS services and supervise others
within the company
 Schedule of personal details for each director of the company who is not already a
registered agent
 Membership number of professional association if applicable
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BAS Agent Company Registration (2013)
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Important Information for Company Registration
Company registration has a few extra requirements than registering as an individual or partnership.
1. Each director must be a fit and proper person—not just the registered individual agent/s
providing BAS services for the company
2. The company must not be under external administration
3. The company must not have been convicted of serious taxation offence or fraud or dishonesty
in the last 5 years
4. The company must have a sufficient number of individuals registered as agents
5. Professional indemnity insurance must be maintained at all times
6. The individuals registered must undertake the continuing professional education obligations
Refer also to the ICB Guide to Individual BAS Agent Registration.
Registration Start
www.tpb.gov.au/TPB/Registering/Register_as_a_BAS_agent/TPB/Register/0327_Registering_as_a_
company_BAS_agent.aspx
Create Account
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Once you hit “register” you will shortly receive a welcome email from the TPB with your username
(automatically generated), and entity type application. Along with the password created above, this
allows you to log back in if you need to complete your application in stages.
Create Company Profile
You need to list both addresses here. If you have a PO Box where you prefer to have mail sent, then
list this. Otherwise tick the box which copies the address listed at Principal Place of Business
See below at Public Register for information about withholding your private home address from the
BAS Agent Register.
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Relevant Professional Affiliations
Click the “add” button and then enter details of affiliations if applicable. Note that as a company, you
may or may not have an association membership. It is possible that you as an individual has a
membership but your company does not.
Your profile has been updated
Start Online Registration Application
Select “BAS Agent Registration (Standard) - Company”
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Company Agent Details
Principal Place of Business and Postal Address
This will be populated from the profile information entered earlier.
Professional Indemnity Insurance
Note that you are not required to upload anything here. You are making a statement of
acknowledgement that the registered BAS agents within the company do have Professional
Indemnity Insurance.
Company Eligibility
You need to check the information at the links listed below so that you are clear on the requirements
of being registered as a company and that you have a sufficient number of registered agents for your
size business.
There is no set formula for a “sufficient number” of agents. This depends on the circumstances of
your business arrangement, number of workers, number of clients and the type of services offered.
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BAS Agent Company Registration (2013)
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Schedule of Personal Details
This is required for all partners who are not already registered as an agent with the TPB.
It is an editable PDF requiring these details:
 Name, date of birth, TFN, residential and postal address of partner
 Name of associated BAS agent
 Fit and proper questions regarding undischarged bankrupt, imprisonment, tax and fraud
offences, integrity, etc.
 Name, relationship, phone number and email of two independent referees who will verify the
partner as a fit and proper person
 Declaration that all information is true and correct
This form is to be uploaded to the registration online form at the end of the process.
Registration and Payment
Note on Application Type: Carrying on a business / Not carrying on a business
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You ‘carry on a business’ if you provide tax agent or BAS services in your own right, under
your own registration number (that is, not on behalf of another registered agent, such as your
employer).
You are ‘not carrying on a business’ if you provide tax agent or BAS services on behalf of
another registered agent, such as your employer or company, or you do not charge or receive
a fee or other reward.
For example, if you are registering both a company that bills clients, and yourself as the BAS
Agent attached to that company, it is the company registration that will be “carrying on a
business” and pay the $100 fee. The individual registration attached to the company will
choose the non-business application type and pay the $50 fee.
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Condition on Registration
We would expect that most applicants would not have anything to add here. If for example you are a
payroll specialist, you might apply for conditional registration. In any case, you are committed to
abiding by the Code of Professional Conduct which prevents you from providing a service you are not
qualified to offer.
Public Register
If there is a serious reason why you do not want to be listed, you can provide details of your reason.
Many people have a home office at their residential address and do not want this publicly displayed.
The TPB will accept this, but you will need to email them separately and request your home address
be removed from the public register. Also you will need an alternative address to be displayed, such
as a PO Box address.
Because the Public Register is exactly that, other businesses may legally use the contact information
available to contact you for example with advertising material.
Declaration
If you have got this far without reading the TPB Code of Professional Conduct we suggest you read it
now before ticking the box.
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Supporting Documents
At the end of the application process you now attach the supporting documents. A pop-up box to
upload required PDFs will appear.
At this point you submit your application. You will receive an email from the TPB confirming
your application. You will need to pay the application fee before your application will be
considered. The TPB is required to make a decision within 6 months of your application, but
they aim to process new applications within 1 month.
Link to becoming a BAS Agent: www.icb.org.au/Resources/Becoming-a-BAS-Agent
Link to ICB BAS agent information: www.icb.org.au/ICB_Resources/BAS_Agent_Information
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