Essential Updates for Australian Businesses: BAS Agents, Lodgement Dates, and Casual Employment Changes
Running a business in Australia comes with various compliance requirements that can feel overwhelming. This month brings important updates that every business owner should know about, from verifying your BAS agent's credentials to understanding new casual employment rules. Here's what you need to stay compliant and protect your business.
Why Your BAS Agent's Registration Matters More Than Ever
The Tax Practitioners Board (TPB) has launched a significant awareness campaign called "Find a BAS agent you can trust" – and for good reason. Using an unregistered BAS preparer isn't just risky; it's potentially illegal and could leave your business exposed to penalties.
The Hidden Risks of Unregistered BAS Preparers
When someone without proper qualifications handles your Business Activity Statements, several serious issues can arise:
Legal violations:
Unregistered preparers are breaking the law when they lodge statements with the ATO on your behalf
Financial penalties:
Incorrect or incomplete submissions can result in costly penalties for your business
Compliance gaps:
Unqualified preparers lack the expertise to properly advise on your tax obligations
No professional accountability:
Unlike registered agents, unregistered preparers aren't held to professional standards
How to Verify Your BAS Agent is Legitimate
Protecting your business starts with a simple verification process:
1. Search the TPB Register online to confirm your agent's registration status
2. Look for the registered tax practitioner symbol on their business materials, website, or email signatures
3. Check their qualifications and any history of deregistration
The TPB Register provides comprehensive details about registered practitioners and even includes information about deregistered agents, including the reasons for termination.
Critical Lodgement Dates You Can't Miss
Staying on top of your lodgement dates is crucial for maintaining good standing with the ATO. Here are the key dates for the coming months:
Monthly BAS Lodgements
- August Activity Statement: Due 21 September 2025
- September Activity Statement: Due 21 October 2025
Quarterly BAS Lodgements
- September Quarter 2025 (including PAYGI): Due 28 October 2025
- December Quarter 2025 (including PAYGI): Due 28 February 2026
Superannuation Guarantee Contributions
- July to September 2025: Contributions must be in the fund by 28 October 2025
- October to December 2025: Contributions must be in the fund by 28 January 2026
Important reminder: Late superannuation payments are not tax deductible, so timely payments protect both your employees' futures and your business's tax position.
New Casual Employment Rules: What Small Businesses Need to Know
Key Changes for Employers
The new rules allow eligible casual employees to:
- Notify employers in writing of their intention to convert to permanent employment
- Access the same family and domestic violence leave entitlements as permanent staff (10 days paid leave per year)
Understanding Your Obligations
As an employer, you need to understand:
- How casual employment differs from permanent employment
- The specific entitlements casual employees have under the new rules
- Your obligations when a casual employee requests conversion to permanent status
The Fair Work Ombudsman's Guide to Casual Employment provides comprehensive information to help you navigate these changes and ensure compliance.
Protecting Your Business with Professional Support
These regulatory changes highlight the importance of working with qualified professionals who stay current with evolving requirements. Whether it's ensuring your BAS agent is properly registered, meeting lodgement deadlines, or understanding employment law changes, professional guidance is invaluable.
At Logical Business Services, we understand that compliance shouldn't be a burden that takes you away from growing your business. Our team stays updated on all regulatory changes to ensure your business remains compliant while you focus on what you do best.
Take Action Today
Don't wait until deadlines are looming or issues arise. Take these steps now:
1. Verify your current BAS agent's registration status
2. Mark important lodgement dates in your calendar
3. Review your casual employment practices against the new rules
4. Consider whether your current support team has the expertise to navigate these changes
Staying Compliant
Need help ensuring your business stays compliant with these changes? Contact Logical Business Services today to discuss how we can support your business through these regulatory updates and beyond.
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