Tax Agent Services Act 2009

PART 8 - INTERPRETATION  

Division 90 - Dictionary  

SECTION 90-10   Meaning of BAS service  

90-10(1)    
A BAS service is a * tax agent service:

(a)    that relates to:

(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a * BAS provision; or

(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a BAS provision; or

(iii) representing an entity in their dealings with the Commissioner in relation to a BAS provision; and

(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 a BAS provision;

(ii) to claim entitlements that arise, or could arise, under a BAS provision.

90-10(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 .

90-10(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.

90-10(1A)    

The Board may, by legislative instrument, specify that another service is a BAS service .

90-10(2)    
A service specified in the regulations for the purposes of this subsection is not a BAS service .

Note:

For specification by class, see subsection 13(3) of the Legislation Act 2003 .