{"panels":[{"content":{"params":{"text":"

A BAS agent can<\/strong>:<\/span><\/span><\/span><\/span><\/p>\n\n

\n\t
apply to the Registrar for an ABN on behalf of a client<\/span><\/span><\/span><\/span><\/li>\n\t
confirm figures to be included in a client's activity statement<\/span><\/span><\/span><\/span><\/li>\n\t
provide advice about the withholding tax obligations for the employees of a client<\/span><\/span><\/span><\/span><\/li>\n\t
provide services declared to be a BAS service by way of a legislative instrument issued by the TPB<\/span><\/span><\/span><\/span><\/li>\n\t
prepare and provide a client with an income statement that may include reportable fringe benefits amounts and the reportable employer superannuation contributions<\/span><\/span><\/span><\/span><\/li>\n\t
register or provide advice on registration for PAYG withholding<\/span><\/span><\/span><\/span><\/li>\n\t
provide services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors<\/span><\/span><\/span><\/span><\/li>\n\t
advise about an SGC liability, including calculating the liability and preparing the SGC statement<\/span><\/span><\/span><\/span><\/li>\n\t
advise about the offsetting of late payments of superannuation contributions against the SGC<\/span><\/span><\/span><\/span><\/li>\n\t
complete the late payment offset election section of an SGC statement<\/span><\/span><\/span><\/span><\/li>\n\t
represent a client in their dealings with the ATO relating to the SGC, lodge SGC statements, be an authorised contact relating to SG and SGC, and access these accounts in the ATO's online services for BAS agents<\/span><\/span><\/span><\/span><\/li>\n\t
be an authorised contact with the ATO for payment arrangements relating to SGC account<\/span><\/span><\/span><\/span><\/li>\n\t
be an authorised contact with the ATO for requesting penalty remissions relating to SGC<\/span><\/span><\/span><\/span><\/li>\n\t
be an authorised contact for any audit or review activity undertaken by the ATO relating to SGC<\/span><\/span><\/span><\/span><\/li>\n\t
determine and report the superannuation guarantee shortfall and associated administrative fees<\/span><\/span><\/span><\/span><\/li>\n\t
deal with superannuation payments made through a clearing house<\/span><\/span><\/span><\/span><\/li>\n\t
complete and lodge the Taxable payments annual report to the ATO on behalf of a client<\/span><\/span><\/span><\/span><\/li>\n\t
send a TFN declaration to the Commissioner on behalf of a client<\/span><\/span><\/span><\/span><\/li>\n\t
provide a payroll service that involves interpreting and applying a BAS provision, including reporting employee payroll information through STP-enabled software<\/span><\/span><\/span><\/span><\/li>\n\t
undertake a payroll compliance review, providing an assessment and\/or opinion on whether the client is compliant with one or more BAS provisions<\/span><\/span><\/span><\/span><\/li>\n\t
determine eligibility, provide advice and assist eligible clients in electing to participate in the JobKeeper Payments scheme<\/span><\/span><\/span><\/span><\/li>\n\t
determine eligibility and advise and assist eligible clients with their Cashflow boost entitlements<\/span><\/span><\/span><\/span><\/li>\n\t
determine eligibility and advise and assist eligible clients in claiming the JobMaker Hiring Credit.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"aad0549a-a312-4592-8a70-67fccf810e9f","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Services that can be offered by a BAS agent providing payroll services"},{"content":{"params":{"text":"
A BAS agent cannot<\/strong>:<\/span><\/span><\/span><\/span><\/p>\n\n
\n\t
install computer accounting software without determining default GST and other codes tailored to the client<\/span><\/span><\/span><\/span><\/li>\n\t
provide general training in computerised accounting payroll software<\/span><\/span><\/span><\/span><\/li>\n\t
prepare bank reconciliations for a client<\/span><\/span><\/span><\/span><\/li>\n\t
enter data without involvement in or calculation of figures to be included on a client's activity statement<\/span><\/span><\/span><\/span><\/li>\n\t
advise about claiming an allowable tax deduction for superannuation contribution<\/span><\/span><\/span><\/span><\/li>\n\t
advise about superannuation contribution caps and the effect of exceeding those caps<\/span><\/span><\/span><\/span><\/li>\n\t
advise on salary sacrificing arrangements and salary packaging<\/span><\/span><\/span><\/span><\/li>\n\t
advise about fringe benefits tax laws<\/span><\/span><\/span><\/span><\/li>\n\t
advise about preparing and\/or lodging income tax returns<\/span><\/span><\/span><\/span><\/li>\n\t
transmit data to the Commissioner through single touch payroll (STP) enabled software, where the data transmission does not require the interpretation or application of a BAS provision.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n"},"library":"H5P.AdvancedText 1.1","subContentId":"6f5c3a1d-efe0-4270-b9e3-29dfe33588d9","metadata":{"contentType":"Text","license":"U","title":"Untitled Text"}},"title":"Services that can NOT be offered by a BAS agent providing payroll services"}],"hTag":"h2"}

services that can be offered by a BAS agent providing payroll services