Tax Agent Services (Specified BAS Services No.1) Instrument 2020
Reference: TAS 2020/1
Document type: Legislative Instrument
Enabling act: Tax Agent Services Act 2009
Date of issue: 15 April 2020
Signatory: Ian Klug AM Chair
Registration number: F2020L00429
Registration date: 15 April 2020


1 Name of instrument: This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: In this instrument: BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009 | 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). (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).