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It's Official - BAS Agent Services
The TPB has registered a new Legislative Instrument that allows registered BAS agents to provide a wider range of services relating to superannuation guarantee and the superannuation guarantee charge statement from 6 November 2020.
The instrument clarifies the services that BAS agents can provide relating to SGC including representing clients in interactions with the ATO.
Services Allowed Under New Legislation
Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors.
Determining and reporting the SG shortfall amount and any associated administrative fees.
Dealing with superannuation payments made through a clearing house.
Completing and lodging the taxable payments annual report to the ATO, on behalf of a client.
Sending a tax file number declaration to the ATO, on behalf of a client.
Applying to the Australian Business Register for an Australian Business Number (ABN), on behalf of a client.
Remember that an agent must only provide services if they are qualified and competent. If you do not feel experienced enough to complete a superannuation charge statement for example, get training or assistance from an experienced colleague or hand it over to the tax agent for the business.
TPB – BAS agents additional services
TPB – Tax Agent Services (Specified BAS Services No. 2) Instrument
TPB – Code of professional conduct for BAS agents
ATO – Super guarantee charge