A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Income Tax Assessment Act 1936

35   At the end of section 251L

Add:

(6) Subsection (1) does not apply to the provision of a BAS service on behalf of a taxpayer by:

(a) a member (except a student member or retired member) of a recognised professional association; or

(b) a bookkeeper working under the direction of a registered tax agent; or

(c) where the BAS service is under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 - a person who provides payroll services to an employer; or

(d) where a BAS service relates to imports or exports to which an indirect tax law (within the meaning of Part VI of the Taxation Administration Act 1953) applies - a customs broker licensed under Part XI of the Customs Act 1901.

(7) A BAS service is any of these:

(a) preparing or lodging an approved form about a taxpayer's liabilities, obligations or entitlements under a BAS provision;

(b) giving advice about a BAS provision;

(c) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law in relation to a BAS provision.

(8) Subsection (1) does not apply to the provision of any of these services on behalf of a taxpayer by a barrister or solicitor who is acting in the course of his or her profession:

(a) preparing or lodging a notice, application or other document about the taxpayer's liabilities under a taxation law;

(b) giving advice about a taxation law;

(c) preparing or lodging an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law;

(d) applying for a review of, or instituting an appeal against, a decision on such an objection or undertaking any litigation or proceedings about a taxation law;

(e) while acting for a trust or a deceased estate for which the barrister or solicitor is the trustee or legal personal representative, preparing or lodging a return or statement about the trust's or estate's liabilities, obligations or entitlements under a taxation law;

(f) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law about any of the matters specified in paragraphs (a) to (e).

(9) A member of a recognised professional association can provide BAS services through an entity for:

(a) if the member is a partner in a partnership - the partnership; or

(b) if the member is a director or employee of a company - the company.

(10) A defendant does not bear an evidential burden in relation to a matter specified in subsection (6) or (8).