Go to top of page

Conditions of registration for BAS agents

Conditions of registration - BAS agents

A condition on your registration limits the scope of BAS services you can provide or limits your services to a particular area of taxation law. 

For further information on conditions, refer to Imposing conditions on a BAS agent registration
 

List of conditions

Payroll services

A tax agent service that specifically relates to:

  • pay as you go (PAYG) withholding governed by Part 2-5 in Schedule 1 to the Taxation Administration Act 1953;
  • superannuation guarantee charge and superannuation contributions governed by the Superannuation Guarantee (Administration) Act 1992 and associated legislation;
  • quoting Tax File Numbers (TFN) governed by Part VA, Division 3 of the Income Tax Assessment Act 1936 and Regulation 19 of the Income Tax Regulations 1936;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.


Strata management

Strata - BAS

A tax agent service that specifically relates to preparing and lodging BAS or Instalment Activity Statements (IAS) for the body corporate/owners corporation of a complex subject to a strata/unit or community title.

 

Last modified: 17 July 2019