Tax Agent Services (Specified BAS Services No.1) Instrument 2020
Reference: TAS 2020/2
Document type: Legislative Instrument
Enabling act: Tax Agent Services Act 2009
Date of issue: 17 August 2020
Signatory: Ian Klug AM Chair
Registration number: F2020L01406
Registration date: 5 November 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 subsection 90-10(1A) of 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 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. (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. (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; (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. | 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; (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. (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.