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Commonwealth legislation
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.
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Direct links to the current provisions in Tax Agent Services (Specified BAS Services No. 2) Instrument 2020.
This instrument is the Tax Agent Services (Specified BAS Services No. 2) Instrument 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This instrument is made under subsection 90-10(1A) of 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
Commissioner means the Commissioner of Taxation
Service means a service:
(a) that relates to:
(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or
(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or
(iii) representing an entity in their dealings with the Commissioner under section 5;
(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 section 5;
(ii) to claim entitlements that arise, or could arise, under section 5.
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 Tax 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.
Schedule 1—Repeals
Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967]
1 This instrument repeals Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967] registered on 1 June 2016.
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. 2) Instrument 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This instrument is made under subsection 90-10(1A) of 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
Commissioner means the Commissioner of Taxation
Service means a service:
(a) that relates to:
(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or
(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or
(iii) representing an entity in their dealings with the Commissioner under section 5;
(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 section 5;
(ii) to claim entitlements that arise, or could arise, under section 5.
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 Tax 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.
Schedule 1—Repeals
Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967]
1 This instrument repeals Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967] registered on 1 June 2016.