Tax Agent Services (Specified BAS Services No. 2) Instrument 2020

 

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

 

Dated 17 August 2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ian Klug AM

Chair

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

^1 Name of instrument

 

This instrument is the Tax Agent Services (Specified BAS Services No. 2) 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.