Clients of BAS agents should be aware that both they and their agent have important legal and ethical obligations.

As a client, you are responsible for providing accurate, timely information, keeping proper records, and complying with tax laws.

Failure to do so can result in penalties, interest charges, or even legal action from the ATO.

Your BAS agent must be registered with the Tax Practitioners Board (TPB), act with honesty and integrity, keep your information confidential, manage conflicts of interest, and provide competent, lawful advice in your best interest. They must also inform you of your rights and obligations, any conditions on their registration, and certain serious events in their professional history.

These standards are guided by the TPB’s Code of Professional Conduct, which ensures trust and transparency in your working relationship. For more details or to check your agent’s registration, visit www.tpb.gov.au.