^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 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;