Our Rights, Responsibilities & Obligations Under Tax Law
At Full Circle Bookkeeping, we’re more than just number crunchers — we’re registered BAS Agents, which means we’re legally authorised to prepare and lodge BAS and provide GST-related services on your behalf.
As part of that, we have strict obligations under Australian tax law — not just to the ATO, but to you as our client. Here’s what that looks like:
✔️ Our Responsibilities to You
- We must act honestly and with integrity, always putting your best interests first while staying within the law.
- We’re required to take reasonable care when preparing your BAS, payroll, and financial records — making sure everything is accurate, supported by documentation, and lodged on time.
- We’re committed to confidentiality. Everything you share with us stays between us unless we’re legally required to disclose it.
- We keep you informed of your obligations and help you understand what’s due, when, and why — so you’re never in the dark.
- We must hold professional indemnity insurance and keep our registration current with the Tax Practitioners Board (TPB).
Our Obligations Under the Law
Under the Tax Agent Services Act 2009, we’re bound by a Code of Professional Conduct set out by the TPB. This includes:
- Only lodging information that is true and correct, based on valid documentation.
- Not making or contributing to false or misleading statements to the ATO or any government agency.
- Keeping proper records and retaining working papers for five years.
- Ensuring our staff and systems are secure, reliable, and up to standard.
Our Rights as Your BAS Agent
We also have the right to:
- Request valid documentation before lodging your BAS or payroll obligations.
- Decline to process or lodge anything that would breach tax law or our professional code.
- Expect timely communication and honest information from you to do our job properly.
- Be treated with respect and professionalism, just as we treat our clients.
In short, we’re here to support your business with clarity and integrity — but we take our legal and ethical responsibilities seriously. That’s how we keep things flowing smoothly, for you and for us.
What We Need From You
We’re here to take the stress out of your books — but to do that smoothly and compliantly, we need a little help from your end too.
First up, we need all your documents — things like tax invoices, receipts, bank statements, and payroll info — to be accurate and sent through on time. If you’re claiming GST, the ATO requires a valid tax invoice. Even if you’re not, we still need some form of backup to show what the expense was for. It’s not us being fussy — it’s just part of being a registered BAS Agent and playing by the rules.
From time to time, we might need to check in with a question or two about a transaction. A quick reply helps us keep your books tidy and on track — and makes sure nothing gets held up.
Before we lodge anything (like your BAS or payroll reports), we’ll always send it your way to check over and approve. We can’t hit ‘submit’ without your green light, so getting back to us before the deadline keeps everything flowing nicely and avoids any ATO headaches.
If anything changes in your business — like your contact details, structure, or who has access to your accounting software — let us know as soon as you can. A heads-up means we can keep everything running smoothly on our side too.
While we’ve got your back when it comes to the numbers, it’s still your job to meet your legal obligations. That includes keeping records for at least five years, staying on top of GST and super rules, and making sure any ATO or super payments are made on time.
And last but definitely not least — we’re all about working with people who value open, honest and respectful communication. We’re here to support you, and we believe the best results come from working as a team.