{"id":"F2020L01406","name":"Tax Agent Services (Specified BAS Services No. 2) Instrument 2020","slug":"tax-agent-services-specified-bas-services-no-2-instrument-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130635,"registerId":"commonwealth-F2020L01406-current","compilationNumber":null,"startDate":"2026-04-03","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. 2) 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 subsection 90-10(1A) of 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\n\nCommissioner means the Commissioner of Taxation\n\nService means a service:\n\n(a) that relates to:\n\n(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or\n\n(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or\n\n(iii) representing an entity in their dealings with the Commissioner under section 5;\n\n(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:\n\n(i) to satisfy liabilities or obligations that arise, or could arise under section 5;\n\n(ii) to claim entitlements that arise, or could arise, under section 5.","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;","sortOrder":5},{"sectionNumber":"Section ^5","sectionType":"part","heading":"Section ^5","content":"## ![](image.004.png)Section ^5\n\n(d) a service under Part 5-30 in Schedule 1 to the Tax 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.\n\n  \n\nSchedule 1—Repeals\n\nTax Agent Services (Specified BAS Services) Instrument 2016 \\[F2016L00967\\]\n\n1 This instrument repeals Tax Agent Services (Specified BAS Services) Instrument 2016 \\[F2016L00967\\] registered on 1 June 2016.","sortOrder":6}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward re-enactment instrument that replaces the 2016 version with the same scope. It maintains the original purpose of specifying which services are regulated BAS services under the Tax Agent Services Act 2009. The repeal and replacement appears to be administrative housekeeping rather than expansion of scope."},"complexity_factors":["Short instrument with only 5 substantive sections plus a repeal schedule","Heavy reliance on cross-references to 6 different Acts rather than setting out substantive rules directly","Nested definitions: 'Service' defined in section 4 incorporates by reference to section 5, which then lists specific legislative provisions","Uses legislative shorthand like 'Part 5-30 in Schedule 1 to the Tax Administration Act 1953' requiring readers to navigate complex statute architecture","No conditional logic or exceptions within the instrument itself — complexity is externalised to the referenced Acts"],"plain_english_summary":"This instrument defines which tax-related tasks count as \"BAS services\" under the Tax Agent Services Act 2009 — covering superannuation, PAYG withholding, TFN/withholding declarations and ABN matters — and replaces the 2016 specification. \n\nIt affects registered tax and BAS agents, businesses that rely on these services, and the Tax Practitioners Board by making clear which fee-for-service activities require registration and regulation to protect businesses and ensure compliance."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the 2016 Tax Agent Services (Specified BAS Services) Instrument and publishes a current list of specified BAS services (see Schedule 1 and section 5). Because it replaces the prior instrument, the operative specification of which services are BAS services is changed on the register; determining precise scope differences requires a comparison with the 2016 instrument."},"complexity_factors":["Extensive cross-references to other statutes and provisions (Tax Agent Services Act 2009, Superannuation Guarantee Acts, SIS Act, Tax Administration Act 1953, ITAA 1936, ANTS (ABN) Act 1999).","Relies on external definition of ‘BAS service’ in subsection 90-10 (requires reading across instruments).","Key definition of ‘Service’ repeatedly refers to ‘section 5’ without in-instrument context, increasing interpretive steps.","Short instrument but legal effect depends on interaction with substantive tax and superannuation law (technical subject-matter).","Repeals a prior instrument (2016), so practical effect requires comparison with the earlier text to determine differences."],"plain_english_summary":"This instrument lists specific services that count as ‘BAS services’ under subsection 90‑10(1A) of the Tax Agent Services Act 2009 — mainly payroll/contractor-related superannuation functions, superannuation charge and industry provisions, selected tax‑administration provisions and an ABN provision. It defines when a “Service” is one an entity can reasonably be expected to rely on, commences the day after registration, and repeals the 2016 specified BAS services instrument."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020","history":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020/history","analysis":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020/analysis","conflicts":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020/conflicts","importantCases":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020/important-cases","documents":"/api/acts/tax-agent-services-specified-bas-services-no-2-instrument-2020/documents"}}