What is the difference between Bookkeepers & Registered BAS Agents
                     What is the 
difference between 
Bookkeepers & 
Registered BAS 
Agents
When you are running a fast growing business, you 
need to be able to trust the numbers you are using to 
make decisions. If you are looking to outsource your 
financials, you have 2 options: a bookkeeper or a BAS 
agent. Very few people understand the difference 
between a bookkeeper and a BAS Agent, so we will 
address their differences and similarities and how it will 
impact your business.
Bookkeeper
A bookkeepers role is generally bound to data entry. 
You’re likely to have used a bookkeeper for your 
business needs already if your transaction volume is 
growing. A bookkeeper is generally self taught in 
programs like MYOB or Xero, and has generally 
migrated to this role from a generic business 
administration role. Some diligent bookkeepers have 
done some formal training, like a Certificate IV to 
understand the basics of accounting, but there is no 
regulation or requirement for training when calling 
yourself a bookkeeper in Australia.
BAS Agents
A Registered BAS Agent is a professional with the ability 
to handle all bookkeeping responsibilities while flying 
an important flag of differentiation. They must meet 
certain qualifications and follow strict professional 
guidelines, regular training courses and hold 
Professional Indemnity Insurance that keeps them (and 
their clients) protected from liability for any mistakes 
made during their work hours or accidents resulting 
thereof.
Differences
What is the difference between a bookkeeper and a 
BAS Agent? A simple answer would be that 
Bookkeepers handle a few tasks while BAS agents are 
able to carry a heavier load. Registered BAS Agents 
provide their business clients with much more clout 
when it comes to the ATO than bookkeepers do. But 
this isn’t quite accurate enough for what constitutes 
“the bigger picture.”
Bookkeepers can perform some of these functions, but 
they’re limited in capacity; whereas registered BAS 
agents have much stronger abilities which allow them 
to assist their employers with various matters – things 
even employees may not do without permission or 
supervision from management.
A bookkeeper is not required to be registered with the 
Tax practitioners board (TPB); a BAS agent must be 
registered by TPB and There are severe penalties for 
anyone providing BAS services for a fee or reward or 
advertising BAS services while unregistered.
A bookkeeper can only perform everyday bookkeeping 
for work for their employer, whereas a BAS agent 
working out or advising about liabilities, obligations, or 
entitlements of clients under a BAS provision, or 
representing a client in their dealings with the 
Commissioner of Taxation in relation to a BAS provision.
Bookkeepers are engaged to look after the data entry 
and run a few reports that summarise this data and 
that’s pretty much it. Registered BAS agents, however, 
can represent, advise, or assist their employer with 
certain matters – things bookkeepers are not allowed to 
do. These include GST, wine taxes, fuel taxes, luxury car 
taxes, FBT payments, all aspects of payroll relating to 
withholding tax amounts and reporting those amounts 
to the Tax office, any other PAYG withholding amounts, 
and all aspects of income tax payments via PAYG 
instalments. If your business requires representation to 
the Tax office on these matters, a BAS agent is required. 
Bookkeepers simply won’t do.
Similarities
Bookkeepers and BAS agents are both essential for 
maintaining your accounting records. They report on 
the state of business finances while ensuring that books 
stay balanced appropriately, provide you with financial 
statements. Both BAS agents and experienced 
bookkeepers can interpret the financial situations of 
their business and help you, the owner, make business 
decisions based on their conclusions. Their work helps 
you know if your business is succeeding or if it requires 
taking a new direction to get back on track.
One similarity between bookkeepers and BAS agents is 
that they should be able to help you streamline the 
financial processes within your business.
If you need information on registered BAS agents – or 
need quality accounting from one – then don’t hesitate 
to contact iKeep Bookkeeping. We’d be happy to help 
you with any of your Bookkeeping and BAS agent 
needs.