BAS Services

‘BAS service’ is a tax agent service that relates to:

• ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a BAS provision; or
• advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise; or
• representing an entity in its dealings with the Commissioner of Taxation (Commissioner).

That is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both:

• to satisfy liabilities or obligations that arise, or could arise, under a BAS provision
• to claim entitlement that arise, or could arise under a BAS provision.

BAS service includes, but is not limited to, the following:

• preparing or lodging an approved form about liabilities, obligations or entitlements under a BAS provision
• dealing with the Commissioner on behalf of a taxpayer in relation to a BAS provision
• giving a taxpayer advice about a BAS provision that the taxpayer can reasonably be expected to rely upon to satisfy their taxation obligations.