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I had these in the head for weeks and can't think how to understand it.
How the following are related to a preparation of activity statements? ANYONE?
Tax Agents Service Act
Civil Penalty Provisions of Tax Agents Services Act
Fringe Benefits Tax Assessment Act
Superannuation Guarantee (Administration) Act
Superannuation Guarantee Charge Act
A New Tax System (Goods and Services Tax) Act
Income Tax Assessment Act
Taxation Administration Act
TPB requirements for registration as a BAS agent
You have gone down a very technical path - most of the questions on the Forum are around using MYOB.
The Tax Agents Services Act (2009) applies to those who charge a fee to engage in Tax or BAS Services.
You are best to make reference to the Tax Practitioners Board website www.tpb.gov.au
The ATO also has a wbsite that will answer many of your questions www.ato.gov.au
Superannuation and Superannuation Guarantee (9.5% of ordinary times earnings) are not part of doing a BAS.
I would often prepare Super requirements for a client at the same time as preparing a BAS.
You ,may like to read SGR 2009/2.
Hope this helps.
June - last edited June
It would seem that you are doing a course of some sort and it would be lot easier for everyone around here if you told us a bit where MsCrisG is going.
All of the pieces of legislation you mention either impact on the preparation of, or the presentation of, an activity statement to the ATO. There is copious amounts of material on the ATO website that draw on one or more aspects of these acts. The legal data base of the ATO is a wealth of information , if you have a need for such information.
The TPB regulations directly impact those of us who practice under the banner of Tax Agent or BAS Agent and those who attempt to act outside of these regulations. Their educational and other requirements for registration are clearly stated on their website, as are the penalties for acting as an unregistered agent.
I do recall that in the last year, the law was changed so BAS Agents could calculate SG and complete a Surcharge Statement.