BAS Service Provider (BSP)

The BSP functionality enables a single AUSkey, issued in the name of an authorised BSP, to be used to collect and lodge BAS for multiple entities.

Agents may collect and lodge BAS for clients using the ATO Portals (Tax Agent, BAS Agent and Business Portals) using the same AUSkey that is required to use ECI.

On 30 June 2000 Section 251 L of the Income Tax Assessment Act was amended to allow the following individuals and entities to offer BAS services for a fee:

• any member of a recognised professional association that represents accountants and tax practitioners
• bookkeepers working under the direction of registered tax agents
• a barrister or solicitor

Note: As Section 251 L does not apply to any individual or entity that provides BAS services free of charge, large corporate clients who lodge activity statements for a number of related entities are also able to register as a BSP.

• The ATO must be satisfied that a BSP is authorised and legally entitled to represent the clients/entities they nominate. Tax law requires a BSP to obtain a written authorisation from each entity they plan to represent. A printable example of this authorisation is available here. This authorisation is completed by the client/entity, retained by the BSP and remains available for inspection by officers from the ATO on request.
• The BSP must have their own AUSkey.
• To register as a BSP complete the application form

If you require any further information in regard to becoming a BSP, please e-mail us at trpesd@ato.gov.au