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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
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).
It matters because those activities will now require registration and adherence to the same professional standards and Code of Professional Conduct as traditional BAS work.
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Direct links to the current provisions in Tax Agent Services (Specified BAS Services) Instrument 2016.
This instrument is the Tax Agent Services (Specified BAS Services) Instrument 2016.
This instrument commences on the day after it is registered.
This instrument is made under the Tax Agent Services Act 2009.
In this instrument:
BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009.
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 Taxation 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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Tax Agent Services (Specified BAS Services) Instrument 2016.
This instrument commences on the day after it is registered.
This instrument is made under the Tax Agent Services Act 2009.
In this instrument:
BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009.
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 Taxation 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.