Your VA Can Do A Lot – But Not Your Bookkeeping (The Legal Lines Explained)

Virtual Assistants (VAs) are absolute game-changers. They keep your inbox under control, streamline your admin and projects, and free up your time so you can focus on growing your business. But when it comes to bookkeeping? That’s where things get tricky.

We get it—it’s tempting to hand over your finances to a VA, especially when they offer services like invoicing and payroll at a lower rate than a bookkeeper. But here’s the kicker: unless they’re a registered BAS or Tax Agent, they legally can’t (and shouldn’t) be doing those tasks. If they do, you and your business aren’t protected.

So, what’s the difference between a VA, a bookkeeper, and a BAS or Tax Agent? Let’s break it down.

Who Can Legally Handle Your Finances?

Virtual Assistants (VAs)

VAs are admin pros but are not legally allowed to prepare BAS (or most tasks leading up to), process payroll and super, or provide GST-related advice. Many VA agencies market payroll and bookkeeping services as part of their packages, but if they’re not registered BAS or Tax Agents, they are operating outside the law.

What they can do:

• Data entry
  • They can 👉 enter bills if the GST coding is already set by a BAS or Tax Agent. Or enter stock take figures.
  • They can’t 👉 decide if anything is GST free, or GST applicable.
• Sending invoices
  • They can 👉 send invoices where the GST code has been pre determined or given to them.
  • They can’t 👉 create an invoice and decide if GST should or shouldn’t be charged.
• Basic admin support for bookkeeping software (not GST related)
  • They can 👉 show a business owner how to raise an invoice (not if GST does or doesn’t apply to it. They can also show you how to run reports.
  • They can’t 👉 advise anyone what GST codes to use on the invoices, or advise or confirm any GST, or other taxes on the reports being run.

Bookkeepers (Non-BAS Agents)

Many business owners don’t realise, not all bookkeepers are BAS Agents. A general bookkeeper similar tasks to a VA, sometimes more, but when it comes to GST, tax obligations, and payroll compliance, they MUST be registered.

What they CAN do: All the things a VA can, plus they may also do

• Bank reconciliations (as long as they’re not providing GST advice)

What they CAN’T do:

🚫 Advise on or lodge BAS/IAS

🚫 Process ANY payroll/super AT ALL.

Despite what some VAs or unregistered bookkeepers may claim, payroll is a BAS service, and they cannot handle it, even if it’s ‘just’ preparing it for your Tax/BAS Agent to include on your BAS. Without registrations, it’s illegal.

🚫 Provide GST/Tax/Super related advice

BAS Agents (Like Us!)

Registered BAS Agents are your go-to for anything GST, payroll, and compliance-related. To become a BAS Agent, have completed minimum certifications, 1000+ hours of experience, you must meet strict qualifications, stay updated on tax law changes, and be registered with the Tax Practitioners Board (TPB).

What we CAN do:

• Prepare and lodge BAS & IAS
• Process payroll, including PAYG and super obligations
• Provide GST-related advice
• Reconcile accounts properly, including all the correct GST applications/exclusions (so your reports actually mean something!)

Tax Agents

Tax Agents go another step further—they can prepare and lodge tax returns and provide advice on things like Fringe Benefits Tax and personal/company income tax.

What they CAN do:

• Everything a BAS Agent can do
• Advise on and lodge tax returns
• Provide growth + tax planning strategies
• And so much more!!

So, Who Should Be Handling Your Books?

Here’s a handy breakdown:

Task	VA/ Admin	Bookkeeper	BAS Agent	Tax Agent
Preparing bank reconciliations	✅	✅	✅	✅
Coding transactions (not determining if any GST or not)	✅	✅	✅	✅
Coding transactions (applying if GST applicable or not)	🚫	🚫	✅	✅
Create/send invoices (not determining if GST or not)	✅	✅	✅	✅
Creating & sending invoices (applying GST or not)	🚫	🚫	✅	✅
Confirming GST or PAYGW figures for BAS	🚫	🚫	✅	✅
Processing Payroll/Super	🚫	🚫	✅	✅
Lodging BAS/IAS	🚫	🚫	✅	✅
Lodging income tax returns / FBT	🚫	🚫	🚫	✅

The Bottom Line? Stay Compliant & Stay Protected

Your VA is an admin superstar, but bookkeeping (the right way) is a specialised skill that requires legal qualifications. Trusting the wrong person with your numbers isn’t just risky—it can lead to ATO penalties, incorrect financials, and compliance nightmares.

If you want your books done right (without the risk), let’s chat. We’re registered BAS Agents, and we make bookkeeping simple, stress-free, and 100% compliant.

Reach out if you would like to book a discovery call!