A bookkeeper can only perform everyday bookkeeping for work for their employer, whereas a BAS agent working out or advising about liabilities, obligations, or entitlements of clients under a BAS provision, or representing a client in their dealings with the Commissioner of Taxation in relation to a BAS provision.

In Australia, you don't technically have to be certified in any way to work as a bookkeeper. That's the reason why small business owners can do their own books and BAS. Administrators with experience in bookkeeping can offer their services without having to get a qualification to formalise their experience.

Here's an easy way to think about it—bookkeepers lay the groundwork by recording financial transactions so that accountants can analyze financial statements and provide strategic recommendations.