Bookkeeper, BAS agent, tax agent or DIY: who does what and how they charge
A side-by-side view of the main ways Australian small businesses get their books, BAS and tax returns done.
This table compares types of provider, not individual firms. The legal column matters most: in Australia, charging a fee for BAS services or tax agent services requires registration with the Tax Practitioners Board, and the two registrations cover different work. Pricing models are described in general terms; figures are not given because they vary widely by region, firm size and the condition of your records.
Select a column header to sort.
| Option | What they can do | Usual pricing model | Good for | Watch out for |
|---|---|---|---|---|
| Do it yourself with accounting software | Your own bookkeeping, invoicing, and lodging your own BAS and returns | Software subscription only | Simple sole traders with few transactions and time to learn | Errors in GST coding and missed deadlines; your time has a cost |
| Bookkeeper (not registered) | Data entry, reconciliations, invoicing and payroll processing under your direction | Hourly or monthly | Keeping records up to date between accountant visits | Cannot charge a fee for BAS services such as preparing or lodging your BAS |
| Registered BAS agent | Bookkeeping plus BAS services: GST, PAYG withholding and instalments, STP and super reporting | Hourly, per BAS or monthly package | Businesses with regular GST and payroll obligations | Cannot prepare income tax returns or give income tax advice |
| Registered tax agent (accountant) | Income tax returns, financial statements, tax advice, BAS and ATO representation | Fixed annual fee, hourly or package | Most companies, trusts and growing sole traders | Quotes often assume reconciled books; clean-up is billed extra |
| Full-service firm (bookkeeping, BAS and tax) | Everything above under one engagement, often with advisory | Monthly subscription or fixed annual fee | Owners who want one point of contact and predictable cost | Paying for services you do not use; check what the package excludes |
| Online fixed-fee accounting service | Standardised returns and BAS using your software data | Published fixed prices per return or monthly plan | Straightforward structures with clean data | Limited advice; complex items may be out of scope or extra |
| Advisory or virtual CFO service | Budgets, cash flow forecasts, pricing and finance decisions | Monthly retainer or project fee | Businesses planning growth, finance or a sale | Advice is only as good as the books; may not include compliance |
| Tax-time-only engagement | Year-end return and statements from records you prepare | Fixed fee or hourly once a year | Owners who do their own BAS and books well | No help during the year when decisions are made |
Check any practitioner on the Tax Practitioners Board register before you pay. Membership of a professional body such as CPA Australia, Chartered Accountants ANZ or the Institute of Public Accountants is separate from TPB registration. Your lodgement obligations are set by the ATO; general guidance for business owners is on business.gov.au. See also who can do which work.