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What is a BAS Service?

A BAS service is any service that relates to:

  • Ascertaining or advising about the liabilities, obligations or entitlements of an entity that arise or could arise in the future under a BAS provision; or
  • advising an entity about their liabilities, obligations or entitlements of the entity or another entity that arise or could arise in the future, under a BAS provision; or
  • representing an entity in their dealings with the Commissioner relating to a BAS provision and, 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;
  • to satisfy liabilities or obligations that arise or could arise under a BAS provision;
  • to claim entitlements that arise, or could arise, under a BAS provision

 

 

Examples of ‘BAS services’

  • Installing computer accounting software and determining default GST and other codes tailored to the client
  • Coding tax invoices and transferring data onto a computer program for clients
  • Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement
  • Filling in the activity statement on behalf of an entity or instructing the entity which figures to include
  • Ascertaining the withholding obligations for the employees’ of your clients. This includes the preparation of payment summaries

 

 

A ‘BAS provision’ includes:

  • goods and services tax (GST) law
  • wine equalisation tax (WET) law
  • luxury car tax (LCT) law
  • fuel tax law
  • fringe benefits tax (FBT) law – relating to collection and recovery only
  • pay as you go (PAYG) withholding
  • PAYG instalments.


Q - What is the status of a contractor to BAS agent?

Depends on the circumstances of the case

 

  • If you provide services for a registered agent upon whom the client relies who bills the client for your work- You do not need to register.
  • If you provide services to a registered agent who submits the BAS, you do the BAS work for the client, they rely on you and you charge them a fee – You need to be registered.
  • If you provide services through a registered agent, you charge them a fee and the clients rely on your services  - You need to be registered.

 


A basic test for a BAS service is whether the task, function or interpretation of a BAS provision has a direct affect upon the liabilities, obligations or entitlements of the client.

 

Examples of BAS Services (from the TPB)

 

Service

BAS Service

Not a tax agent service

or BAS service

Installing computer accounting software without

determining default GST and other codes tailored

to the client

 

X

 

Installing computer accounting software and

determining default GST and other codes tailored

to the client

X

 

 

Reconciling BAS provision data entry to ascertain

the figures to be included on a client’s activity

statement

X

 

 

Filling in the activity statement on behalf of an

entity or instructing the entity which figures to

include

X

 

 

Coding tax invoices and transferring data onto a

computer program for clients under the instruction

and supervision of a registered BAS agent

 

X

 

General training in relation to the use of

computerised accounting software, not related to

particular fact situations

 

X

Preparing bank reconciliations

 

X

Entering data

 

X

Ascertaining the withholding obligations for the

employees’ of your clients. This includes the

preparation of payment summaries.

 

X

 

 
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