Federal Register of Legislation - Australian Government

Primary content

Other as made
This instrument's effect is to allow registered BAS agents to provide certain services, that they would otherwise be unable to lawfully provide, without the requirement to be a registered tax agent.
Administered by: Treasury
Made 01 Jun 2016
Registered 01 Jun 2016
Tabled HR 30 Aug 2016
Tabled Senate 30 Aug 2016

 

 

 

 

Tax Agent Services (Specified BAS Services) Instrument 2016

 

 

I, Ian R Taylor, Chair of the  Tax  Practitioners  Board  make  the  following  instrument  under  the  Tax  Agent Services Act 2009.

 

Dated 1 June 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ian R Taylor Chair


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section ^1

 

 

 

^1 Name of instrument

 

This instrument is the Tax Agent Services (Specified BAS Services) Instrument 2016.

 

^2 Commencement

 

This instrument commences on the day after it is registered.

 

^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 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 Taxation 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.