TAS 2020/1

COMMONWEALTH OF AUSTRALIA

I, Ian Klug AM, Chair of the Tax Practitioners Board, make the following instrument under the Tax Agent Services Act 2009.

1 Name of instrument

This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020.

2 Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3 Authority

This instrument is made under the Tax Agent Services Act 2009.

4 Definitions

In this instrument:

BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009

5 Specified services that are BAS services

For subsection 90-10(1A) of the Tax Agent Services Act 2009, the following services are specified as a BAS service :

(a): a service under the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020;
(b): a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020;
(c): a service under any rules that the Treasurer has made or may make, by legislative instrument, pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and
(d): a service under any legislative instrument made under subsections (b) or (c).

15 April 2020

Ian Klug AM
Chair

Registration Number: F2020L00429

Registration Date: 15 April 2020

Related Explanatory Statements:

TAS 2020/1 - Explanatory statement