Which of the following bookkeepers are required to be registered as a BAS Agent? 1. Kate volunteers 10 hours per week at Cancer Council Australia preparing weekly payroll and entering invoices received and paid, including allocating correct Tax Codes. 2. Megan is employed as a bookkeeper for ABC Bookkeeping services and issues customer invoices, including Tax Code allocation, does general data entry and prepares quarterly Business Activity Statements for various clients. 3. Amanda owns a bookkeeping business and charges a number of clients for bookkeeping services, payroll services, Activity Statement preparation and lodgement. 4. Matthew runs a small business and prepares and lodges his own Business Activity Statement