Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 3   Government response to the Review of the Tax Practitioners Board

Part 1   Obligations relating to the provision of tax agent services

Tax Agent Services Act 2009

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.