90‑10 Meaning of BAS service90‑10 Meaning of BAS service

90‑10 Meaning of BAS service

(1) A BAS service is a *tax agent service: (a) that relates to: (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a *BAS provision; or (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a BAS provision; or (iii) representing an entity in their dealings with the Commissioner in relation to a BAS provision; and (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 a BAS provision; (ii) to claim entitlements that arise, or could arise, under a BAS provision. (1AA) A *tax agent service that relates to any of the following is also a BAS service: (a) section 9 of the A New Tax System (Australian Business Number) Act 1999; (b) sections 202CD and 202CF of the Income Tax Assessment Act 1936; (c) the Superannuation Guarantee Charge Act 1992; (d) Part 3B of the Superannuation Industry (Supervision) Act 1993; (e) Part 5‑30 in Schedule 1 to the Taxation Administration Act 1953. (1AB) A *tax agent service that relates to the Superannuation Guarantee (Administration) Act 1992 is also a BAS service to the extent that it relates to a payroll function or payments to contractors. (1A) The Board may, by legislative instrument, specify that another service is a BAS service. (2) A service specified in the regulations for the purposes of this subsection is not a BAS service.

Note: For specification by class, see subsection 13(3) of the Legislation Act 2003.