Tax Agent Services (Specified BAS Services) Instrument 2016 (Cth)

Tax Agent Services (Specified BAS Services) Instrument 2016

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

Dated 1 June 2016

Ian R Taylor Chair

Section ^1

^1 Name of instrument

This instrument is the Tax Agent Services (Specified BAS Services) Instrument 2016.

^2 Commencement

This instrument commences on the day after it is registered.

^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 Superannuation Guarantee (Administration) Act 1992 to the extent that the service relates to a payroll function or payments to contractors;

(b)a service under the Superannuation Guarantee Charge Act 1992;

(c)a service under Part 3B of the Superannuation Industry (Supervision) Act 1993;

(d)a service under Part 5-30 in Schedule 1 to the Taxation Administration Act 1953;

(e)a service under sections 202CD and 202CF of the Income Tax Assessment Act 1936; or

(f)a service under section 9 of the A New Tax System (Australian Business Number) Act 1999.