Compliance
AI for BAS agents: what's allowed and where it helps
Registered BAS agents can use AI in their practice, under the same Tax Practitioners Board obligations that apply to tax agents: AI assists, but it does not replace judgement or transfer responsibility. AI is useful for summarising a client's position, surfacing relevant obligations and drafting client communications — but the BAS agent verifies every output and remains accountable.
BAS agents and AI — the same rules apply
The TPB regulates BAS agents under the same Code of Professional Conduct framework as tax agents, and its 2026 AI guidance applies to both. So the headline is the same: AI is a tool that may assist, it does not replace professional judgement or transfer responsibility, you need client consent before their data goes into a tool, and you verify what it produces.
Where AI helps BAS and advisory work
Within a BAS agent's scope, AI can lift the routine load and open up more advisory conversations:
- Reading a client's numbers and summarising where they stand.
- Surfacing relevant obligations and thresholds for you to confirm.
- Drafting clear, client-ready explanations and reminders.
- Freeing time to have proactive advisory conversations rather than only processing.
Where judgement must stay with you
AI should not be the final authority on a compliance position or a client's figures. The BAS agent reviews, applies judgement, and signs off — the AI output is general information until you verify it. Keeping a record of that verification is what evidences you met your obligations.
How Advisory Stack supports BAS agents
Advisory Stack is a technology platform used by registered tax and BAS agents. Its outputs are grounded in ATO sources and labelled as general information, a verify-before-you-advise acknowledgement is logged, and everything is hosted on Australian infrastructure. You keep the client relationship and remain the adviser of record — the platform supports the advisory work, it does not do it for you.
Authoritative sources
This article is general information for registered practitioners, not personal tax advice. Advisory Stack is a technology platform used by registered tax agents; the registered practitioner remains the adviser of record and is responsible for verifying any output before relying on it.
Related guides
See it in your practice
Advisory Stack is in invite-only pilot for Australian TPB-registered tax and BAS agents. Apply to join the beta — free during the pilot.
Apply to join the pilot