Newsletter August 2025

Aug 27, 2025 | News

The Value of a Registered BAS Agent

Find A BAS Agent You Can Trust

The Tax Practitioners Board (TPB) has been listening to feedback and have developed a new advertising campaign to promote the necessity for businesses to use the services of a registered BAS Agent.

Their ‘Find a BAS agent you can trust’ campaign raises awareness among businesses of the risks of using unregistered BAS preparers. Unregistered preparers don’t have the required qualifications to advise clients on their obligations, and if they lodge statements to the Australian Taxation Office on behalf of a business, such as yours, they are doing so illegally. Incorrect or incomplete submissions may result in penalties or legal consequences for the client.

Accurate financial reporting is vital for businesses, and this campaign links through to the online register to allow businesses to check that their BAS Agent is registered with the TPB. Because BAS can be submitted monthly, quarterly or annually, the TPB are running the campaign throughout 2025 and 2026 and will refine targeting and messaging throughout the year.

Is Your BAS Agent Registered?

To confirm if a BAS Agent is registered with the TPB, you can:

  • Search the TPB Register
  • Look for the registered tax practitioner symbol.

TPB Register

The TPB Register includes details of registered tax practitioners and some deregistered practitioners, including the reasons for termination of their registration. For further information about how to use the register, refer to Help with using the TPB Register.

Registered Tax Practitioner Symbol

The registered tax practitioner symbol is an easy way for consumers to see if their BAS Agent is registered with the TPB. The practitioner’s symbol may be found on a range of business materials, including websites, stationery, email signature blocks, brochures and business cards. For further information, refer to Look for the symbol.

Further information:

ATO Lodgement Dates

These dates are from the ATO website and do not take into account possible extensions.

You remain responsible for ensuring that the necessary information is with us in time.

See ATO Due dates by month to check monthly lodgment and payment dates.

BAS/IAS Monthly Lodgements
Final dates for lodgements and payments:

August Activity Statement:
21 September 2025

September Activity Statement:
21 October 2025


BAS Quarterly Lodgements
Final dates for lodgements and payments:

1st Quarter 2026 Financial Year:
September Qtr (incl. PAYGI)

28 October 2025

2nd Quarter 2026 Financial Year:
December Qtr (incl. PAYGI)

28 February 2026

When a due date falls on a Saturday, Sunday or Public Holiday*, you can lodge or pay on the next business day.

*A day that is a public holiday for the whole of any state or territory in Australia.


Due date for super guarantee contributions:

1st Quarter 2026 Financial Year:
July to September 2025 – contributions must be in the fund by 28 October 2025

2nd Quarter 2026 Financial Year:
October to December 2025 – contributions must be in the fund by 28 January 2026

Late payments of superannuation are not tax deductible. If your business has overdue superannuation guarantee payments and you are unsure of how to proceed, please contact us to discuss.

Casuals: New Rules From August 2025

Employing Casuals?

Casual employees generally have different entitlements to permanent employees, including pay, hours of work, and leave. To ensure you’re meeting your employer obligations, the Fair Work Ombudsman has the essentials covered in their Guide to casual employment.

The guide answers FAQs about casual employment and includes practical tips to help you understand casuals’ rights under the ‘employee choice pathway’ to permanent employment.

The pathway allows eligible casuals to notify their employer in writing of their intention to change to permanent employment and will start to apply to eligible casuals employed by small businesses from 26th August 2025.

While casual employees have some different rights and entitlements, they have the same access to 10 days of paid family and domestic violence leave per year. If you employ casuals, it’s important to be across the laws.

This resource helps employees and employers understand the entitlements and obligations of casual employment.

It provides:

  • A summary of casual employee entitlements (see below).
  • How casual employment is different to permanent employment.
  • Answers to frequently asked questions about casual employment.
  • Examples to help you apply the information to your own situation.

Find more info here: Casual employees – Fair Work Ombudsman.