Tax Agent Services Act 2009

PART 8 - INTERPRETATION  

Division 90 - Dictionary  

SECTION 90-10   Meaning of BAS service  

90-10(1)  
A BAS service is a * tax agent service:


(a) that relates to:


(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a * BAS provision; or

(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a BAS provision; or

(iii) representing an entity in their dealings with the Commissioner in relation to a BAS provision; and


(b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:


(i) to satisfy liabilities or obligations that arise, or could arise, under a BAS provision;

(ii) to claim entitlements that arise, or could arise, under a BAS provision.

90-10(1A)  


The Board may, by legislative instrument, specify that another service is a BAS service .

90-10(2)  
A service specified in the regulations for the purposes of this subsection is not a BAS service .

Note:

For specification by class, see subsection 13(3) of the Legislation Act 2003 .




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