Tax Agent Services (Specified BAS Services No.1) Instrument 2020 (Cth)

Tax Agent Services (Specified BAS Services No. 1) Instrument 2020

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

Dated   15/04/2020

Ian Klug AM

Chair

Dated 15/04/2020

Section ^1

^1 Name of instrument

This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020.

^2 Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

^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 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020;

(b)   a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020;

(c) a service under any rules that the Treasurer has made or may make, by legislative instrument, pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and

(d)   a service under any legislative instrument made under subsections (b) or (c).