Document ID: chunk:federal_register_of_legislation:C2023A00101:clause:3_8
Version: federal_register_of_legislation:C2023A00101
Segment Type: clause
Provision Reference: sch 3 cl 8
Character Range: 40791–41453

8  After subsection 90‑10(1)
Insert:
 (1AA) A *tax agent service that relates to any of the following is also a BAS service:
 (a) section 9 of the A New Tax System (Australian Business Number) Act 1999;
 (b) sections 202CD and 202CF of the Income Tax Assessment Act 1936;
 (c) the Superannuation Guarantee Charge Act 1992;
 (d) Part 3B of the Superannuation Industry (Supervision) Act 1993;
 (e) Part 5‑30 in Schedule 1 to the Taxation Administration Act 1953.
 (1AB) A *tax agent service that relates to the Superannuation Guarantee (Administration) Act 1992 is also a BAS service to the extent that it relates to a payroll function or payments to contractors.