Commonwealth Numbered Acts

TAX AGENT SERVICES ACT 2009 (NO. 13, 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.

             (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 Legislative Instruments Act 2003 .

[ Minister's second reading speech made in--

House of Representatives on 13 November 2008

Senate on 12 February 2009 ]