A new law was introduced to Parliament on 13 November that requires all bookkeepers who prepare and lodge
BAS statement to be registered with the ATO – giving business owners who use an external bookkeeper peace of
mind that their bookkeeper has met with specific conditions.
The Association of Accounting Technicians (AAT) Australia has welcomed the introduction of the Tax Agent
Services Bill 2008 that will establish a national Board to register tax agents and introduce registration for
bookkeepers providing BAS lodgement services directly to clients for a fee, to be known as ‘BAS agents’.
In the same way that anyone completing your tax return must be registered with the ATO, the new law will require
your bookkeeper who prepares and lodges your BAS to be registered.
To maintain their registration, bookkeepers will need to abide by a number of conditions including the completion of
a prescribed qualification standard, demonstrate a minimum number of hours of relevant experience, have
professional indemnity insurance and abide by a code of professional conduct.
AAT Australia Chief Executive Officer Robert Comelli said “The introduction of appropriate standards for
bookkeepers will contribute greatly to improving the quality of services provided by them particularly those who are
not members of a professional body – and give the accounting technician profession improved credibility in the eyes
of the general public and accountants alike.
“The establishment of a national Tax Agents' Board is also a positive step toward national consistency in the
administration of Tax and BAS agents” Mr Comelli said.
AAT Australia will be conducting information sessions in major cities for bookkeepers and small business people in
early 2009. Details of times and venues will be advertised on the AAT Australia website at www.aat.org.au.
Mr Comelli said that AAT Australia’s membership educational requirements are consistent with the standards
outlined in the draft legislation and the Association provides a number of services that will assist BAS agents
comply with their obligations imposed by the new law.
The Association of Accounting Technicians (AAT) Australia is an association for paraprofessional accounting
technicians, including bookkeepers, and is supported by the three professional accounting bodies – CPA Australia,
the Institute of Chartered Accountants in Australia and the National Institute of Accountants. AAT Australia has
adopted a nationally recognised qualification standard that its members must hold to join the association and has
comprehensive ethical provisions and imposes those standards through a disciplinary process offering the highest
level of consumer protection.
