{"id":"F2016L00967","name":"Tax Agent Services (Specified BAS Services) Instrument 2016","slug":"tax-agent-services-specified-bas-services-instrument-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129624,"registerId":"commonwealth-F2016L00967-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Section ^1","sectionType":"part","heading":"Section ^1","content":"## ![](image.004.png)Section ^1","sortOrder":0},{"sectionNumber":"^1 Name of instrument","sectionType":"part","heading":"^1 Name of instrument","content":"# ^1 Name of instrument\n\nThis instrument is the Tax Agent Services (Specified BAS Services) Instrument 2016.","sortOrder":1},{"sectionNumber":"^2 Commencement","sectionType":"part","heading":"^2 Commencement","content":"# ^2 Commencement\n\nThis instrument commences on the day after it is registered.","sortOrder":2},{"sectionNumber":"^3 Authority","sectionType":"part","heading":"^3 Authority","content":"# ^3 Authority\n\nThis instrument is made under the Tax Agent Services Act 2009.","sortOrder":3},{"sectionNumber":"^4 Definitions","sectionType":"part","heading":"^4 Definitions","content":"# ^4 Definitions\n\nIn this instrument:\n\nBAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009.","sortOrder":4},{"sectionNumber":"^5 Specified services that are BAS servi","sectionType":"part","heading":"^5 Specified services that are BAS services","content":"# ^5 Specified services that are BAS services\n\nFor subsection 90-10(1A) of the Tax Agent Services Act 2009, the following services are specified as a BAS service:\n\n(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;\n\n(b) a service under the Superannuation Guarantee Charge Act 1992;\n\n(c) a service under Part 3B of the Superannuation Industry (Supervision) Act 1993;\n\n(d) a service under Part 5-30 in Schedule 1 to the Taxation Administration Act 1953;\n\n(e) a service under sections 202CD and 202CF of the Income Tax Assessment Act 1936; or\n\n(f) a service under section 9 of the A New Tax System (Australian Business Number) Act 1999.","sortOrder":5}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1794},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the function described in its title and authority provision: specifying additional services as BAS services under subsection 90-10(1A) of the Tax Agent Services Act 2009. The scope remains tightly confined to the legislative power to expand the definition of BAS services."},"complexity_factors":["Instrument contains only 6 operative sections","Single defined term referencing primary legislation","Simple list structure with no conditional logic or exceptions","Direct cross-references to specific sections of other Acts without interpretive overlay"],"plain_english_summary":"This instrument broadens the definition of BAS services so registered BAS agents must also cover certain superannuation-related payroll tasks, contractor payment/reporting and basic tax registration work (including SuperStream, super guarantee and charge, taxable payments reporting, TFN declarations and ABN applications).  \n\nIt matters because those activities will now require registration and adherence to the same professional standards and Code of Professional Conduct as traditional BAS work."}},"importantCases":[],"_links":{"self":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016","history":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016/history","analysis":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016/analysis","conflicts":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016/conflicts","importantCases":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016/important-cases","documents":"/api/acts/tax-agent-services-specified-bas-services-instrument-2016/documents"}}