The ATO's first legislative instrument


On 1 June, the tax office registered their first legislative instrument, Tax Agent Services (Specified BAS Services) Instrument 2016.

This instrument expands the scope of services for Business Activity Statement (BAS) agents to allow them to provide certain services that extend beyond BAS services, as currently defined in the Tax Agent Services Act 2009.

BAS agents are now able to provide the following additional services:

  • services under the Superannuation guarantee (Administration Act) 1992 to the extent that they relate to a payroll function or payments to contractors,  
  • determine and report the superannuation guarantee shortfall amount and any associated administrative fees,
  • deal with superannuation payments made through a clearing house,
  • complete and lodge the Taxable payments annual report to the ATO, on behalf of the client,
  • send a tax number declaration to the Commissioner, on behalf of a client, and
  • apply to the Registrar for an Australian Business Number, on behalf of a client.

We are aware that there are services provided by BAS agents that don't necessarily fall within the definition of a BAS service. This legislative instrument now allows these services to be included as a BAS service that BAS agents can provide, without the requirement of being a registered tax agent.



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