{"id":"F2020L00429","name":"Tax Agent Services (Specified BAS Services No.1) Instrument 2020","slug":"tax-agent-services-specified-bas-services-no-1-instrument-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100953,"registerId":"commonwealth-F2020L00429-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Section ^1","sectionType":"part","heading":"Section ^1","content":"## ![](image.003.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 No.1) Instrument 2020.","sortOrder":1},{"sectionNumber":"^2 Commencement","sectionType":"part","heading":"^2 Commencement","content":"# ^2 Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","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 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020;\n\n(b) a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020;\n\n(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\n\n(d) a service under any legislative instrument made under subsections (b) or (c).","sortOrder":5}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow purpose: to specify particular COVID-19 related services as BAS services. It does not expand beyond this specific technical amendment to the Tax Agent Services Act framework."},"complexity_factors":["Very short instrument — only 5 sections","Single defined term ('BAS service') that references an external Act rather than defining it locally","No nested exceptions or conditional logic","Simple list structure in section 5 with four straightforward items","No cross-references beyond the enabling Act and the specific COVID-19 legislation mentioned","No administrative machinery (no review provisions, no sunset clauses, no delegation powers)"],"plain_english_summary":"This law broadens the Tax Agent Services Act’s definition of “BAS service” to include services connected with COVID‑19 employer support payments and related instruments, past and future.  \n\nThat means only registered tax or BAS agents may charge for helping employers or businesses with those COVID‑19 payment applications or claims; unregistered preparers are prohibited from charging for these services, protecting businesses and ensuring regulated assistance."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument expands the statutory scope of what counts as a BAS service under the Tax Agent Services Act 2009 by specifying that services connected with the listed Coronavirus Economic Response Package measures are BAS services. Concretely, it brings provision of those COVID‑19 payment and benefit services within BAS registration and conduct rules, and further permits inclusion of services via Treasurer rules and related legislative instruments (see s5)."},"complexity_factors":["Short, single-purpose instrument but depends on cross‑reference to the Tax Agent Services Act 2009 s90-10 to define legal effect (see s5).","Relies on multiple external statutes and delegated instruments (Boosting Cash Flow for Employers Act 2020; Coronavirus Economic Response Package (Payments and Benefits) Act 2020; Treasurer-made rules and legislative instruments), so full scope requires reading those instruments (see s5(a)–(d)).","Introduces compliance obligations for service providers by changing classification (who must register and follow BAS rules), creating practical burdens for affected businesses and agents (implicit from effect of s5 read with s90-10).","Delegation and discretion risk where Treasurer rules or later legislative instruments can extend or specify services, producing potential legal uncertainty about exact services captured (see s5(c)–(d)).","Immediate commencement rule (commences day after registration) limits lead time for affected parties to adjust (see s2).","Sparse definitions in instrument (only references BAS service by citation) mean practitioners must consult external texts for detailed operational requirements (see s4 and s5)."],"plain_english_summary":"This instrument declares certain COVID‑19 support tasks — including services under the Boosting Cash Flow for Employers and other measures in the Coronavirus Economic Response Package — to be ‘BAS services’ under the Tax Agent Services Act 2009 (see s5). That change brings providers of those services within BAS registration and conduct rules and creates new compliance duties and oversight for tax agents, BAS agents and businesses using those programs, commencing the day after registration (s2)."}},"importantCases":[],"_links":{"self":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020","history":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020/history","analysis":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020/analysis","conflicts":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020/conflicts","importantCases":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020/important-cases","documents":"/api/acts/tax-agent-services-specified-bas-services-no-1-instrument-2020/documents"}}