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Commonwealth legislation
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).
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Direct links to the current provisions in Tax Agent Services (Specified BAS Services No.1) Instrument 2020.
This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
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 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020;
(b) a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020;
(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
(d) a service under any legislative instrument made under subsections (b) or (c).
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
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 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020;
(b) a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020;
(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
(d) a service under any legislative instrument made under subsections (b) or (c).