TAS 2020/2
COMMONWEALTH OF AUSTRALIA
Tax Agent Services Act 2009
I, Ian Klug AM, Chair of the Tax Practitioners Board, make the following instrument under the Tax Agent Services Act 2009.Legislative Instrument
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 subsection 90-10(1A) of 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
Commissioner means the Commissioner of Taxation
Service means a service:
- (a)
- that relates to:
- (i)
- ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or
- (ii)
- advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or
- (iii)
- representing an entity in their dealings with the Commissioner under section 5;
- (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 section 5;
- (ii)
- to claim entitlements that arise, or could arise, under section 5.
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 Superannuation Guarantee (Administration) Act 1992 to the extent that the service relates to a payroll function or payments to contractors;
- (b)
- a service under the Superannuation Guarantee Charge Act 1992;
- (c)
- a service under Part 3B of the Superannuation Industry (Supervision) Act 1993;
- (d)
- a service under Part 5-30 in Schedule 1 to the Tax Administration Act 1953;
- (e)
- a service under sections 202CD and 202CF of the Income Tax Assessment Act 1936; or
- (f)
- a service under section 9 of the A New Tax System (Australian Business Number) Act 1999.
Schedule 1-Repeals
Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967]
1 This instrument repeals Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967] registered on 1 June 2016.
17 August 2020
Ian Klug AM
Chair
Registration Number: F2020L01406
Registration Date: 5 November 2020
Related Explanatory Statements:
TAS 2020/2 - Explanatory statement