Understanding the legal differences ensures your business stays safe under Australian law:
| Capabilities | Standard Bookkeeper | Registered BAS Agent |
|---|---|---|
| Data Entry & Reconciliations |
✓ Yes
|
✓ Yes
|
| Provide Professional GST Advice |
✗ No
|
✓ Yes
|
| Advice on Payroll / Super Guarantee Rules |
✗ No
|
✓ Yes
|
| Legally Prepare & Lodge BAS/IAS with the ATO |
✗ No
|
✓ Yes
|
| Represent & Defend You to the ATO |
✗ No
|
✓ Yes
|