BAS agent
A BAS agent is a registered tax practitioner who can prepare and lodge a Business Activity Statement. Engaging one extends the ATO lodgment date for the business.
Ask Chalkline about this →A BAS agent is a registered tax practitioner authorised under the Tax Agent Services Act 2009 (Cth) to prepare and lodge Business Activity Statements (BAS) on behalf of businesses. Unlike a general bookkeeper, the BAS agent registration is regulated by the Tax Practitioners Board (TPB) and carries specific professional and continuing-education requirements.
Why builders engage one. Two main reasons:
- Extended lodgment dates. The standard ATO BAS due dates are 28 days after the end of each quarter (28 Oct, 28 Feb, 28 Apr, 28 Jul). Lodging through a registered BAS agent (or tax agent) extends most of these dates by approximately 4 weeks, giving the business 8 weeks instead of 4 to lodge each quarter. This is the primary practical reason most small-to-mid builders engage one even if they do their own bookkeeping.
- Compliance expertise on GST and PAYG. The BAS agent’s role is preparing and lodging the statement, including correct GST treatment of construction-specific items (margin scheme for property, second-hand goods, mixed input claims on plant and tools). Errors here cost real money in ATO penalties.
Who can be a BAS agent. Registration with the TPB requires:
- Approved educational qualifications (bookkeeping or accounting diploma minimum).
- Relevant work experience (typically 1,400 hours under supervision).
- Professional indemnity insurance.
- Continuing professional education hours per registration cycle.
A general bookkeeper without TPB registration cannot legally prepare and lodge BAS for a fee, and cannot extend the lodgment date on the builder’s behalf.
BAS agent vs tax agent. Two related but distinct registrations:
- BAS agent: limited scope, covering BAS, IAS, GST, PAYG, FBT instalments, superannuation guarantee, payroll tax (in some cases).
- Tax agent: broader scope, everything a BAS agent does plus income tax returns, capital gains tax, fringe benefits tax, business tax planning.
A mid-size builder typically engages a tax agent who can do both (covering the BAS plus the annual tax return). Sole-trader and very small builders sometimes use a BAS agent for quarters and a separate accountant for the annual return.
What a BAS agent costs. Typical 2026 fee ranges:
- Single quarter BAS, simple business: $200 to $500 per lodgment.
- Quarterly BAS package with bookkeeping: $500 to $2,000 per quarter (bookkeeping volume drives the variance).
- Annual retainer covering quarterly BAS + ad-hoc: $2,500 to $8,000 per year.
For builders.
- Use the lodgment extension. Even if you do your own data entry, lodging via a registered BAS agent (paying their fee for the lodgment alone) extends due dates and gives breathing room on cash flow.
- Choose a builder-experienced BAS agent. Construction-industry quirks (PC items, retentions, progress claims, subbie payments, capital purchases vs job materials) are easier to handle with someone who has seen them.
- Hand over clean books, not chaos. A BAS agent paid hourly will spend that hourly rate cleaning up sloppy data entry. Doing weekly reconciliation in Xero or MYOB yourself is the cheapest way to keep BAS agent fees down.
Also known as: registered BAS agent, BAS practitioner.
Category: Business / tax / compliance.
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Last updated: 2026-05-14. Verified: 2026-05-14.