Bookkeeping is one of the most commonly outsourced functions in Australian small business, and one of the most commonly misunderstood.
An assistant can take a lot of the work off your plate. There is also a line, set by law, that they cannot cross. Knowing where it sits before you hire saves an awkward conversation later.
If you are after the service rather than the detail, our accounting and bookkeeping virtual assistant page covers how it works with us.
What a bookkeeping virtual assistant can do
Most of the day-to-day, under your direction.
- Coding and categorising transactions in Xero, MYOB or QuickBooks
- Bank and credit card reconciliations
- Accounts payable: entering bills, preparing payment runs, matching remittances
- Accounts receivable: raising invoices, sending statements, chasing overdue accounts
- Expense processing and receipt matching
- Payroll data entry and timesheet collation
- Preparing management reports and dashboards
- Cleaning up historic data and fixing miscoded transactions
- Gathering and organising records ahead of BAS or year end
For most small businesses that is the large majority of the bookkeeping hours in a month.
Where the line sits
Here is the part that matters, and it is not a matter of skill or seniority.
Under the Tax Agent Services Act 2009, BAS services can only be provided for a fee or reward by a registered BAS agent or tax agent. The Tax Practitioners Board is explicit that advertising or providing BAS services while unregistered carries significant civil penalties.
A BAS service broadly covers ascertaining or advising on your liabilities and obligations under a BAS provision, and dealing with the Commissioner on your behalf. So an unregistered assistant should not be advising on GST treatment, determining what goes in a BAS, lodging it, or corresponding with the ATO for you.
There is an important nuance. The ATO notes that paid employees providing BAS services to or on behalf of their own employer do not need to be registered. That is why the arrangement matters as much as the task, and why it is worth confirming your specific setup with your accountant or a registered agent.
This is general information rather than tax or legal advice.
How it works in practice
The arrangement most Australian small businesses land on is straightforward.
The virtual assistant does the processing. Coding, reconciling, chasing, organising, reporting. They prepare the file so it is clean and complete.
Your registered BAS or tax agent reviews, advises and lodges. They are doing the regulated work on a tidy set of books rather than starting from a shoebox.
That split usually costs less overall, because your agent’s time goes on judgement rather than data entry, and it keeps the compliance line clear.
What to look for when hiring
Software depth, not familiarity. Ask which systems they have worked in and have them describe a reconciliation they actually ran. Someone experienced answers in specifics.
Australian context. GST, BAS cycles, superannuation and Australian payroll terminology differ from other markets. Screen for it rather than assuming.
Accuracy habits. Ask what they do when a transaction does not make sense. The right answer involves flagging and asking, not guessing.
Discretion. They will see your entire financial position. A signed confidentiality agreement and properly scoped access are not optional.
Access and data
Bookkeeping means handing over access to your most sensitive systems, so it is worth setting up properly.
Use the accounting software’s own user roles rather than sharing your login, so activity is attributable and access can be revoked cleanly. Use a password manager for anything else. Turn on multi-factor authentication.
The Australian Signals Directorate’s small business cyber security guidance covers the baseline, and our article on working securely with virtual assistants covers the practical setup.
Frequently asked questions
Can a virtual assistant do my BAS?
Not as a BAS service for a fee unless they are a registered BAS or tax agent. Under the Tax Agent Services Act 2009, providing or advertising BAS services while unregistered carries significant civil penalties. An assistant can prepare and organise the underlying records so your registered agent can review and lodge. The ATO does note that paid employees providing BAS services to their own employer do not need to be registered, so confirm your specific arrangement with your accountant.
What bookkeeping tasks can a virtual assistant handle?
Transaction coding, bank and credit card reconciliations, accounts payable and receivable, invoicing and debtor follow-up, expense and receipt processing, payroll data entry, management reporting, and cleaning up historic records. For most small businesses that covers the majority of monthly bookkeeping hours.
Is a bookkeeping virtual assistant the same as a bookkeeper?
Not necessarily. A virtual assistant with bookkeeping experience handles the processing work under your direction. A registered BAS agent is licensed to provide BAS services, advise on your obligations and deal with the ATO on your behalf. Many businesses use both, with the assistant doing the day-to-day and the agent doing the regulated work.
Do bookkeeping virtual assistants know Australian accounting software?
Experienced ones work in Xero, MYOB and QuickBooks routinely, and those systems are widely used offshore. What varies more is Australian context, such as GST treatment, BAS cycles and superannuation terminology, so screen for that specifically rather than assuming software skill covers it.
How do I give a virtual assistant safe access to my accounting system?
Use the software’s own user roles and permissions rather than sharing your login, so activity is attributable and access can be revoked cleanly when needed. Grant the minimum the role requires, use a password manager for other credentials, turn on multi-factor authentication, and have a signed confidentiality agreement in place before they start.
Getting the split right
The businesses that get the most from this are the ones who are clear about which work sits where. The assistant does the processing. The registered agent does the regulated work.
Tell us what your monthly bookkeeping actually involves and we will tell you which parts an assistant can take, and what it would cost.
