COVID-19

Issued: 8 December 2020

Last modified: 8 December 2020

On 15 April 2020, through a legislative instrument, we expanded the scope of services that registered BAS agents can provide to their clients about the government’s economic initiatives in response to COVID-19.

BAS agents can legally support Australian businesses by ascertaining and advising about their entitlements and liabilities under the new JobKeeper Payment and Cashflow support for business initiatives.

The legislative instrument, Tax Agent Services (Specified BAS Services No.1) Instrument 2020, declares the following services to be a BAS service:

  1. a service under the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020

  2. a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020

  3. a service under any rules that the Treasurer may, by legislative instrument, make pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020

  4. a service under any legislative instrument made under subsections(b) and (c).

The above Legislative Instrument also allows registered BAS agents to legally provide services under the JobKeeper Payment extension rules and the JobMaker Hiring Credit rules.

For further information about the types of services that registered BAS agents can provide, including some examples, refer to BAS services.

Further information