Federal Register of Legislation - Australian Government

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Other as made
This instrument declares certain services as Business Activity Statement (BAS) services, for the purposes of the definition of BAS services as contained in section 90-10 of the Tax Agent Services Act 2009. Such services relate to: (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) and (c).
Administered by: Treasury
Registered 15 Apr 2020
Tabling HistoryDate
Tabled HR12-May-2020
Tabled Senate12-May-2020

               

 

 

 

Tax Agent Services (Specified BAS Services No. 1) Instrument 2020

 

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

 

Dated                             15/04/2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ian Klug AM

Chair

Dated 15/04/2020


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section ^1

 

 

 

^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).