Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 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.

  (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.

  (1A)   The Board may, by legislative instrument, specify that another service is a BAS service .

  (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 .