The short answer
Use a bookkeeper for routine records and reconciliations that do not require tax-law interpretation. Use a registered BAS agent when you are relying on paid help with GST, PAYG withholding, activity statements or another BAS provision. Use a registered tax agent for income-tax advice and tax-return preparation or lodgement.
Compare the roles by task
| Typical task | Bookkeeper | Registered BAS agent | Registered tax agent |
|---|---|---|---|
| Transaction entry and routine reconciliation | Often | Yes | Yes |
| Prepare or lodge a BAS for a fee | Only if registered or supervised within the law | Yes, within scope | Yes |
| GST or PAYG withholding advice | Not unless authorised | Yes, within scope | Yes |
| Income-tax return or income-tax advice | No | No | Yes, within scope |
Why registration matters
A person who provides a BAS service for a fee or reward must be appropriately registered. Registration is not a generic quality badge: it defines the services a practitioner may provide and may include conditions. Check the practitioner’s current entry on the TPB Register before relying on the service.
Roar’s boundary
Roar provides bookkeeping and registered BAS-agent services. It does not prepare or lodge income-tax returns or provide income-tax advice. When that work is needed, Roar coordinates accurate records with your registered tax agent.
Questions to ask before engaging anyone
- Which legal entity will provide the service?
- Is the practitioner registered for the task you need?
- What is included, excluded and referred elsewhere?
- What will the work cost, and when can that price change?
- Which systems will hold your information and who can access them?
- Who remains responsible for records, approvals and deadlines?