Tax Agent Services Act 2009
PART 8
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INTERPRETATION
Division 90
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Dictionary
SECTION 90-10
Meaning of
BAS service
90-10(1)
A BAS service is a * tax agent service:
(a) that relates to:
(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:
The Board may, by legislative instrument, specify that another service is a BAS service .
A service specified in the regulations for the purposes of this subsection is not a BAS service .
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;
90-10(1A)
(ii) to claim entitlements that arise, or could arise, under a BAS provision.
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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