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ATO Requirements for Bookkeepers


  • Contract bookkeepers may not charge a fee to lodge BAS for a client.

  • A bookkeeper who is an employee may, however, lodge BAS for an employer.

  • Contract bookkeepers may not give tax advice to clients.

  • Offenders can be prosecuted and fined up to $22,000 for a breach of this law.

Bookkeeping Penalties
SECTION 251L UNREGISTERED TAX AGENTS NOT TO CHARGE FEES

251L(1) [Services for which fee not to be charged]

Subject to this section, a person who is not a registered tax agent must not knowingly or recklessly demand or receive any fee for:

(a) preparing or lodging on behalf of a taxpayer a return, notice, statement, application or other document about the taxpayer's liabilities under a taxation law; or

(b) giving advice about a taxation law on behalf of a taxpayer; or

(c) preparing or lodging on behalf of a taxpayer an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law; or

(d) applying for a review of, or instituting an appeal against, a decision on such an objection; or

(e) on behalf of a taxpayer, dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law.

Penalty: 200 penalty units.

[Sce: www.ato.gov.au]