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Draft Legislative Instrument expanding BAS services open for consultation

15 June 2020

Draft Legislative Instrument expanding BAS services open for consultation

We are inviting comment on a draft Legislative Instrument and accompanying draft Explanatory Statement concerning the provision of BAS services. The Tax Agent Services (Specific BAS Services No. 2) Instrument 2020 seeks to expand the scope of BAS services to include additional services relating to the superannuation guarantee charge (SGC) that are not currently covered by the existing Tax Agent Services (Specified BAS Services) Instrument 2016.

Although BAS agents may already provide some services relating to the SGC (such as advising on and preparing an SGC statement), the Legislative Instrument seeks to provide further clarity around the scope of SGC services that BAS agents are lawfully able to provide. In particular, the proposed Legislative Instrument will make it lawful for BAS agents to provide the following services relating to the SGC:

  • advising about an SGC liability, including the calculation of the SGC and preparing the SGC statement,
  • advising about the offsetting of late payments of superannuation contributions against the SGC, including completing the late payment offset election section of the SGC statement,representing a client in their dealings with the Commissioner of Taxation, including the lodgement of SGC statements, being an authorised contact in relation to the superannuation guarantee and SGC accounts, and accessing the superannuation guarantee and SGC accounts in online services for BAS agents
  • being an authorised contact for payment arrangements, requesting penalty remissions and for any audit or review activity undertaken by the Commissioner of Taxation relating to SGC accounts. 

Refer to the draft Explanatory Statement for further information.

The closing date for submissions is 13 July 2020. Written submissions can be made via email at tpbsubmissions [at] tpb.gov.au

We will consider all submissions and undertake further consultation before finalising the legislative instrument.

Last modified: 15 June 2020