^5 Specified services that are BAS services

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).