ICB GUIDANCE NOTE
What process should the BAS Agent follow to ensure compliance with
the code of conduct & the civil penalty provisions?
Are you signing a statement or
declaration?
No
Section A
Yes
What is the scope of your
engagement?
Agree on the extent of the work.
Provide general advice on
related areas.
Was it prepared by you or
another agent or under
supervision and control?
Section D
Section B
or
Did you take reasonable
steps to ensure the accuracy
of the statement?
Adhere to acceptable
conduct
Section C
Section E
Another Agent
Do not make or permit to be made a
false or misleading statement?
Section F
Provide the
service
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
A BAS Agent is engaged to do the final work on lodging a BAS but is asked/told
to rely on a report provided to them by internal staff (for at least part of the
BAS related information).
What process should the BAS Agent follow to ensure compliance with
the code of conduct & the civil penalty provisions?
A detailed checklist of processes and thoughts to determine how you are permitted to
engage with a client: (Refer checklist version for summary)
If no then go to
section D
Section A – Are you signing a statement or
declaration?
A1 Are you signing a declaration or statement in relation to the taxpayer?



“Signing a Declaration or Statement” applies in the context of a
BAS Agent when that agent is electronically lodging through the
ATO Portal or other mechanism, especially if using your Auskey
(Electronic Signature).
If an agent was to be physically signing a form on behalf/as an
authorised contact etc. of a client (not recommended by ICB) this
would definitely be included.
If you are providing tax forms to the client for signing, after
signing to them that the forms are correct then this set of
requirements may apply but in any case the requirements of the
code in Section D would apply
A2 Is the statement required or permitted by a BAS Provision?
BAS Provisions:
- Collection & Payment of FBT
- GST tax law
- Wine tax law
- Luxury Car tax law
- fuel tax law
- PAYG withholding & Instalment system
If no to either question then move to Section D (extent of the work).
If yes to both then Section B (signing a statement) first
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
SECTION B – You are signing a declaration or statement in relation to the taxpayer
required by a BAS Provision.
B1: Did you prepare the statement?
If the answer to B1 is YES then you are permitted to sign subject to the section below
Section E (adhering to acceptable conduct)
Or
B2: Did another Tax Agent or BAS Agent prepare the statement?
If the answer to B2 is YES then you are permitted to sign as you are able to assume that agent
also complies with their legal obligations under the TASA2009. Therefore prove that the
work was provided by that other agent. (Template letter for obtaining work from another
agent available at www.icb.org.au)
Or
B3: Did another person who is working under the supervision and control of yourself (or
another agent) prepare the statement?
If the person worked for another agent then it is likely you can just refer to B2 above,
however it may be wise to still apply these supervision and control tests.
Supervision & Control: Are you satisfied that it has been prepared following the steps
you require and to the standard you require, the way you require?
Have you actually checked?
Supervision & Control
Did you supervise the process followed? &
Did you review the work performed? &
Do you have documents, procedure notes &/or checklists that were followed to prove
the review and the supervision?
Therefore…..
Has the statement been prepared as if you had done it?
(If your answer to all these supervision & control questions is yes then the answer to B3
is YES)
If the answer to B3 is YES then move to Section E (adhering to acceptable conduct).
If the answer to all of B1, B2 & B3 is No then you may still be able to sign it if you can
demonstrate you took reasonable steps (Section C)
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
Section C: Did you take “reasonable steps to ensure the accuracy of the entire
document”?
(this applies when you are signing a statement that did not comply with Section B)
Reasonable Steps: The taking of reasonable steps could be demonstrated by
evidence that the agent reviewed the document before signing it or by evidence
of appropriate alternative review or monitoring arrangements. (Explanatory
Memorandum).
You may still be able to sign the statement if you can demonstrate you took reasonable steps
to review the statement:
 Are you satisfied the preparer understands the requirements of how to comply?
 Are you satisfied that the preparer complied with legal requirements?
 Have you checked any area of the BAS where there is a risk of a material mistake?
 What steps do you need to take to satisfy yourself to a reasonable extent that the
statement is correct?
 Did you review the process that was followed? &
 Did you review the work performed? &
 Do you have documents, procedure notes &/or checklists that were followed to prove
the review and any alterations required?


What extent of work does the client require you to take? (Section D)
If the client limits your scope of work such that you cannot take “reasonable steps” to
verify the accuracy of the statement then you cannot sign the statement however you
may be able to advise the client on aspects of the statement (Section D)
If the answer is YES you did take reasonable steps then move to Section E (adhering to
acceptable conduct)
If the answer is No then either
i.
Do not sign the declaration or statement, &
ii.
Advise the client to the extent that you are able to advise refer section D.
Or
iii.
Do what is necessary to “take Reasonable Steps to ensure the accuracy of the
document”
Guidance note produced by
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24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
SECTION D – You are providing a BAS Service, which may include signing a statement.
What extent of checking?
Am I being provided with information that I am to rely on, as being correct?
No because I have to make sure it is correct, or
No because I am doing the work, or
Yes because the client has said I am to rely on that information.
In all cases the requirements of the code must be applied which includes providing
information as follows.
Advise the preparer/business of their compliance obligations and ensure that they have an
understanding of the law and each of the requirements to comply with that law to the extent
required?
Yes/No
Provided
Areas: Tax invoice obligations on all purchases
☐
☐
Taxable purpose for all claims for Input Tax Credits
☐
☐
Charging GST on all taxable supplies
☐
☐
PAYG Withholding obligations
☐
☐
PAYG Instalment
☐
☐
Application of WET / FTC / LCT
☐
☐
What level of checking does the client require me to do?
☐ I do it all:
 Still provide notices of their obligations &
 refer to section E
☐ None:
 Advise them of each area of their obligations (as above) &
 Confirm in writing that you are not engaged to check or confirm their
compliance. Refer template “client doesn’t require checking” &
 Refer Section E. 10/10 reliance on the business
☐ Ensure it is correct: 0/10 reliance on the business.
 Advise them of each area of their obligations (as above) &
 Confirm in writing the level of checking (see below) &
 Perform work refer section E
Process required:
 Confirm in writing that you are engaged to check or confirm their compliance.
 Provide cost estimates upfront and then revise frequently.
 Receive further consent from the client at each step or revision of cost or services.
 Perform work in accordance with conduct required (Refer section E)
Guidance note produced by
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24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
D: Schedule: Checklist Agree on the extent of checking
0 = Total reliance on you
10 = total reliance on the business systems
1/ Tax Invoices (purchases)
Every Tax Invoice
to be reviewed
(incl. you do the process)
0
1
2
(☐ not required/not applicable)
System checks that
vs
tax invoices are correct
and being retained
3
2/ Purchases for taxable purpose
Every Tax Invoice to be
reviewed for purpose
(incl. you do the process)
0
1
2
4
5
6
7
(☐ not required/not applicable)
System checks that
vs
taxable purpose is
being checked
3
4
5
vs
6
vs
7
total reliance on
the business has the
systems/checking in place
8
9
10
total reliance that
the business has the
systems/checking in place
8
9
10
3/ Charging of GST on all Taxable Supplies (☐ not required/not applicable)
Every product and
System checks that
total reliance on
Service to be reviewed
vs
charging of GST is
vs
the business has the
continually
being applied correctly
systems/checking in place
0
1
2
3
4
5
6
7
4/ PAYG Withholding set up correctly (☐ not required/not applicable)
Every employee pay
System checks that
arrangement to be
vs
PAYG Withholding is
vs
reviewed
being setup correctly
0
1
2
3
5/ PAYG Withholding applied correctly
Every payrun to be
reviewed continually
vs
(Incl. you do the process)
0
1
2
3
6/ PAYG Instalment calculated correctly
Every calculation to be
reviewed for each “AS”
vs
(Incl. you do the process)
0
1
2
7/ WET calculated correctly
Every calculation to be
reviewed for each “AS”
(Incl. you do the process)
0
1
2
3
1
2
5
6
7
(☐ not required/not applicable)
System checks that
PAYG Withholding is
vs
being applied correctly
4
5
6
7
(☐ not required/not applicable)
System checks that
income is being
vs
reported correctly
4
5
6
7
(☐ not required/not applicable)
System checks that
vs
WET is being
reported correctly
3
8/ Luxury Car Tax calculated correctly
Every calculation to be
reviewed for each “AS”
vs
(Incl. you do the process)
0
4
3
4
5
6
vs
7
(☐ not required/not applicable)
System checks that
LCT is being
vs
reported correctly
4
5
6
7
8
9
10
total reliance on
the business has the
systems/checking in place
8
9
10
total reliance on
the business has the
systems/checking in place
8
9
10
total reliance on
the business has the
systems/checking in place
8
9
10
total reliance on
the business has the
systems/checking in place
8
9
10
total reliance on
the business has the
systems/checking in place
8
9
10
9/ Fuel Tax Credits are calculated correctly (☐ not required/not applicable)
Every calculation to be
System checks that
total reliance on
reviewed for each “AS”
vs
FTC is being
vs
the business has the
(Incl. you do the process)
reported correctly
systems/checking in place
0
1
2
3
4
5
Guidance note produced by
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8
9
10
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Guidance Note – Applying BAS Agent conduct requirements
SECTION E – adhering to acceptable conduct
(based on the TASA2009 Code of conduct provisions that are specifically related
to the actual provision of service to a client.)
If the client has stated that the scope of work you are required to do is limited or restricted to
certain areas, or if you do all the processing, reporting and preparing of statements to be
made, then:
In relation to all areas of that client you must still:
a) Act honestly and with integrity
b) Act lawfully in the best interest of your client (generally)
c) Act lawfully in the best interest of your client over any personal interest you may have
in that client or their business affairs (be and act independent)
d) Advise the client of their rights and obligations of the relevant tax laws that are
materially related to the work you are doing
In relation to the areas that you HAVE been engaged to perform work then you must:
e) Have and provide competent service
f) Have knowledge and skills
g) Take reasonable care to ascertain/understand the clients relevant state of affairs
h) Take reasonable care to ensure tax laws are applied correctly
i) Advise the client of their rights and obligations of the relevant tax laws
(Each of these aspects of the code are to be applied to the extent and in respect to the areas
that you are providing BAS Services to the client)
Section F
However:
You must not make a statement, prepare a statement, permit an entity to make or prepare a
statement, to the commissioner that:
j) Is false, incorrect or misleading in a material particular
k) Omits anything that causes the statement to be misleading
Concepts explained
a)
Act honestly and with integrity
Would a reasonable person assess that your actions were taken while you were acting
honestly and with integrity?
b)
Act lawfully in the best interest of your client (generally)
“Acting lawfully in the best interests” means you advise the client of the correct law, you assist
the client to comply with the correct law, you do not allow the client to make false claims
because it suits them. “Best interest” implies that they will not be subject to penalties etc for
taking a certain action as that action was not lawful.
c)
Act lawfully in the best interest of your client over any personal interest you may have
in that client or their business affairs
This deals with ensuring you act as though you are totally independent of any interest in or
outcome that your client may or may not achieve in the conduct of their business. You advise,
act, perform your work, report to the client without alteration because of any effect it may
have on you.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
d)
Advise the client of their rights and obligations of the relevant tax laws
that are materially related to the work you are doing
Refer section D.
If you are engaged by a client then we believe you have an obligation to advise that client, at
least in general terms, in writing, their rights and obligations of applying the relevant tax laws
correctly. You may not be engaged to advise or review an area, but as an Agent to provide a
general advice sheet on the area of law and then confirm that you are not engaged to check
that application of law should meet your obligation.
e)
Have and provide competent service
Provision of competent service would rely on #f below “have the relevant knowledge and
skills” and therefore you would be able to use appropriate process and techniques to
effectively provide the correct service to the client. Do you have processes, template
workpapers, systems to ensure competent service? Do you have the relevant skills and
knowledge to provide a competent service? Have you recently undertaken any technical
material review, industry information review, ATO material review to ensure you are
applying the correct laws competently?
f)
Have relevant knowledge and skills
How can you prove that your knowledge and skills are up to date? When did you last update
your knowledge either by yourself or via external training to ensure you were current and
understood all aspects of the area? Do you or one of your team have “expertise” in the area?
g)
Take reasonable care to ascertain/understand the clients relevant state of affairs
Have you asked sufficient questions and “within reason” the right questions to understand the
client, their business and the areas that you are being asked to advise on?
Would another external advisor look at what you did ask and the level of research or
investigation you undertook and be satisfied that it was sufficient to then advise the client?
What is “reasonable” will vary from one set of client circumstances to the next set of client
circumstances: based on level of client knowledge, size of business, intricacy of client
business.
h)
Take reasonable care to ensure tax laws are applied correctly
Have you spent enough time considering the clients affairs but also the relevant aspects of tax
laws in order to ensure everything has been considered?
Have you the processes to ensure all aspects of the tax law have been considered?
What is “reasonable” will vary from one set of client circumstances to the next set of client
circumstances: based on level of client knowledge, size of business, intricacy of client
business.
i)
Advise the client of their rights and obligations of the relevant tax laws
Provide information statements and guidance notes to the client that gives them an
understanding of what their obligations are. Noting the client should not be abdicating their
obligations in total.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
Section F – false or misleading Statement
You must not make a statement, prepare a statement, permit an entity to make
or prepare a statement to the commissioner that:
j)
Is false, incorrect or misleading in a material particular
k)
Omits anything that causes the statement to be misleading
Exclusions from this paper
Code of conduct provisions not included above
Comply with taxation laws in your own personal affairs
Accounting for client money you held/hold
Do not disclose client information to a third party
Arrangements for management of conflicts of interest
Not knowingly obstruct the administration of taxation laws
Maintain the required Professional Indemnity Insurance
Respond to the requests from the TPB
SUMMARY CONCEPT
Who does the client think is advising them on this matter?
Who is the client relying on for this matter to be correct?
Meet that expectation!
Guidance note produced by
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24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
CASE STUDIES
Example
If the client says “don’t do that piece of work” or “don’t check that system” what do I do?
If the excluded area is not directly related to the work that you are doing then:
a) Act honestly and with integrity
- confirm it in writing
- ask questions if you perceive they need to be asked (but its ok if you don’t get
answers)
- However turning a blind eye to “non-compliance” would compromise integrity.
b) Act lawfully in the best interest of your client (generally)
- Provide the general advice on the client meeting their obligations
c) Act lawfully in the best interest of your client over any personal interest you may have
in that client or their business affairs
- as always, act in the same way as though you have no personal interest
d) Advise the client of their rights and obligations of the relevant tax laws that are
materially related to the work you are doing
- provide more specific advice on how the client has been and should be meeting
their obligations
- assist the client to meet these obligations (if that is included in your engagement)
You must not make a statement, prepare a statement, permit an entity to make or prepare a
statement to the commissioner that:
j) Is false, incorrect or misleading in a material particular
k) Omits anything that causes the statement to be misleading
Example
The BAS Agent has a view on appropriate treatment and it differs from that of the Tax Agent.
You have:
 taken steps to ascertain the treatment
 you have interaction with another agent
 you obtain the specific tax treatment from the tax agent
 you apply that advice
It would appear you have taken reasonable care to ensure the correct tax treatment. Ensure
you refer to that separate advice in your notes to the client.
 or you take a more conservative action and not apply the treatment and raise
questions, advising the client in writing what you have done in preparation of the
reports
Example
The BAS Agent has obtained/been provided direction by that Tax Agent.
You have:
 taken steps to ascertain the treatment
 you have interaction with another agent
 you obtain the specific tax treatment from the tax agent
 you apply that advice
It would appear you have taken reasonable care to ensure the correct tax treatment. Ensure
you refer to that separate advice in your notes to the client.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
Example
The client has two different accounting systems.
1) the first accounts for all transactions relating to clients funds (often referred to
as the Trust Account) and produces a GST report for these transactions. This is
the processing work you do.
2) the second for the operating expenses of the business and this program also produces a
GST report for the general/operating expenses (usually referred to as the General
account). You have no input into this account.
The client requires you to combine the two reports and complete the BAS form (paper copy).
ANSWER
In relation to all areas of that client you must still:
e) Act honestly and with integrity
- confirm it in writing
- ask questions if you perceive they need to be asked (but its ok if you don’t get
answers)
- However turning a blind eye to “non-compliance” would compromise integrity.
f) Act lawfully in the best interest of your client (generally)
- Provide the general advice on the client meeting their obligations
g) Act lawfully in the best interest of your client over any personal interest you may have
in that client or their business affairs
- as always, act in the same way as though you have no personal interest
h) Advise the client of their rights and obligations of the relevant tax laws that are
materially related to the work you are doing
- provide more specific advice on how the client has been and should be meeting
their obligations
- assist the client to meet these obligations (if that is included in your engagement)
In relation to the areas that you HAVE been engaged to perform work then you must:
a) Have and provide competent service
- processes, checklists, procedures, workpapers
b) Have knowledge and skills
- experience, training,
c) Take reasonable care to ascertain/understand the clients relevant state of affairs
- ask questions on all related areas
- confirm level that the client wishes you to investigate
d) Take reasonable care to ensure tax laws are applied correctly
- ensure you do have an understanding of the relevant laws
e) Advise the client of their rights and obligations of the relevant tax laws
If you are the one making a statement to the commissioner or signing it when that statement,
at least in part, is based on a statement prepared by someone else (refer Section A) then you
must either supervise and control their work or take reasonable steps to ensure the statement
is accurate.
If you are engaged to process and provide certainty about the one account but are told to
totally rely on the other report for the second account then confirm the extent of engagement
(Section D) and provide advice to the client about their obligations. Do the work, bring in the
numbers from the report provided and produce the combined reports for the client, possibly
including the BAS for the client to “sign off”. Noting on all work notes and the notes to the
client that you have relied on the figures provided as directed.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
However: You must not make a statement, prepare a statement, permit an
entity to make or prepare a statement to the commissioner that:
f) Is false, incorrect or misleading in a material particular
g) Omits anything that causes the statement to be misleading
So if you have concerns you would need to raise those matters with the client and we would
advise not to proceed to drafting the BAS that is to be lodged, in such circumstances.
Example
What f the client says to adjust the GST collected figure down because of cashflow issues?
What if the client says they will adjust the GST collected figure down because of cashflow
issues?
What if the client says to ignore something and they will take care of it?








Provide the general advice to them of their rights and obligations.
If you know they are making a statement that leaves something out then you should cease
your engagement.
If you provide reports based on your work that, the client then chooses to use or not use
or use part of or adjust, then you have provided your reports based on correct process
and procedure with your knowledge and skills and competence. The client has then
acted, without you, to lodge or adjust then you have not been involved in any part of the
“making a statement”. Next appointment you are engaged to prepare the same report for
the following month – ask questions, advise and prepare the report.
What if the client says they will accept the interest penalty for late payment or reporting?
Is that “Acting in the best interests” of the client? It wasn’t your action. If they tell you not
to lodge until it will be after any due date? We would advise you not to lodge it with your
credentials (BAS Agent Portal or your Auskey as it reflects on your pratice) however
technically this is not a code breach. Is any of this making a statement that is false? No.
What if the client says they will deal with the consequence of not reporting an item
correctly, when you know it is incorrect? That would be “making or permitting to be
made a statement that is misleading” so no you cant.
What if the client says they will deal with any consequence of not reporting an item, or
researching an item further to ensure it is reported correctly? Then you would need to
ensure you have advised them of their rights and obligations. If the client has instructed
you NOT to find out the right answer in their circumstances then ensure you confirm the
extent of your engagement in writing.
What if you know that the treatment the client wishes to apply is wrong and they say they
will deal with any consequence of not dealing with that item any further, nor take advice
from you in relation to that item? Then advise them generally of their rights and
obligations, confirm in writing that you are not engaged to advise specifically on the area,
but ALSO you cannot be part of making or permitting to be made a statement that is
misleading. Therefore provide reports on what you have been engaged to do.
What if you have a financial interest (a part ownership by you, or maybe a relative of
yours) in the business? You must act in the same way as if the actions and behaviour and
reporting of the client had no effect on you at all. Would a totally independent person
assess that you had acted in the same way that they would have, without regard to any
personal interest.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
Example
What if you think something might be wrong but you have not been engaged to
review that area of the clients business?
The law uses the phrases:
“…to the circumstances in relation to which you are providing advice to the client”
”…related to the tax agent services you provide”
”…relevant to…thing you are doing on behalf of the client”.
Therefore
 provide the client with information or
 raise the question
 but you do not need to take it further.
You are not obliged to look or investigate matters the client has not engaged you to do.
• Agree and document: areas of engagement
• Provide (at least general) advice / information sheets
• Do not lodge or permit to be lodged an incorrect statement
• Take reasonable care to apply tax laws correctly
• Sack the “interesting” client
Example
What if you know something is wrong but you have not been engaged to review
that area of the clients business?
The law uses the phrases:
“…to the circumstances in relation to which you are providing advice to the client”
”…related to the tax agent services you provide”
”…relevant to…thing you are doing on behalf of the client”.
Therefore
 provide the client with information or
 raise the question
 but you do not need to take it further.
You are not obliged to look or investigate matters the client has not engaged you to do.
• Agree and document: areas of engagement
• Provide (at least general) advice / information sheets
• Do not lodge or permit to be lodged an incorrect statement
• Take reasonable care to apply tax laws correctly
• Sack the “interesting” client
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
Legislative Extracts
TASA2009
90-10 Meaning of BAS service
(1) A BAS service is a *tax agent service:
(a) that relates to:
(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could
arise, under a *BAS provision; or
(ii) advising an entity about liabilities, obligations or entitlements of the entity or another
entity that arise, or could arise, under a BAS provision; or
(iii) representing an entity in their dealings with the Commissioner in relation to a BAS
provision; and
(b) that is provided in circumstances where the entity can reasonably be expected to rely on
the service for either or both of the following purposes:
(i) to satisfy liabilities or obligations that arise, or could arise, under a BAS provision;
(ii) to claim entitlements that arise, or could arise, under a BAS provision.
30-10 The Code of Professional Conduct
Honesty and integrity
(1) You must act honestly and with integrity.
Independence
(4) You must act lawfully in the best interests of your client.
(5) You must have in place adequate arrangements for the management of conflicts of interest that
may arise in relation to the activities that you undertake in the capacity of a *registered tax agent
or BAS agent.
Competence
(7) You must ensure that a *tax agent service that you provide, or that is provided on your behalf, is
provided competently.
(8) You must maintain knowledge and skills relevant to the *tax agent services that you provide.
(9) You must take reasonable care in ascertaining a client’s state of affairs, to the extent that
ascertaining the state of those affairs is relevant to a statement you are making or a thing you are
doing on behalf of the client.
(10) You must take reasonable care to ensure that *taxation laws are applied correctly to the
circumstances in relation to which you are providing advice to a client.
Other responsibilities
(11) You must not knowingly obstruct the proper administration of the *taxation laws.
(12) You must advise your client of the client’s rights and obligations under the *taxation laws that
are materially related to the *tax agent services you provide.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
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Guidance Note – Applying BAS Agent conduct requirements
50-20 Making false or misleading statements
You contravene this section if:
(a) you are a *registered tax agent or BAS agent; and
(b) you:
(i) make a statement to the Commissioner; or
(ii) prepare a statement that you know, or ought reasonably to know, is likely to be made
to the Commissioner by an entity; or
(iii) permit or direct an entity to do a thing mentioned in subparagraph (i) or (ii); and
(c) you know, or are reckless as to whether, the statement:
(i) is false, incorrect or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material
respect.
50-30 Signing of declarations etc.
(2) You contravene this subsection if:
(a) you are a *registered tax agent or BAS agent who is an individual; and
(b) you sign a declaration or other statement in relation to a taxpayer that is required or
permitted by a *BAS provision; and
(c) the document in relation to which the declaration or other statement is being made was
prepared by an entity other than:
(i) you; or
(ii) a registered tax agent or BAS agent who is an individual; or
(iii) an individual who is working under your supervision and control or the supervision
or control of another registered tax agent or BAS agent who is an individual.
(4) You contravene this subsection if:
(a) you are a partnership or company that is a *registered tax agent or BAS agent; and
(b) you sign a declaration or other statement in relation to a taxpayer that is required or
permitted by a *BAS provision; and
(c) the document in relation to which the declaration or other statement is being made was
prepared by an entity other than:
(i) a registered tax agent or BAS agent who is an individual; or
(ii) an individual who is working under the supervision and control of a registered tax
agent or BAS agent who is an individual.
(5) Subsections (1) to (4) do not apply if you took reasonable steps to ensure the accuracy of the
document. In civil penalty proceedings, you bear the evidential burden of proving that you took
such reasonable steps.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
Page 15
All rights withheld
Guidance Note – Applying BAS Agent conduct requirements
Sn995-1 ITAA
BAS provisions means:
(a) Part VII of the Fringe Benefits Tax Assessment Act 1986; and
(b) the *indirect tax law; and
(c) Parts 2‑5 and 2‑10 in Schedule 1 to the Taxation
Administration Act 1953 (which are about the PAYG
system).
Note:
BAS stands for Business Activity Statement.
indirect tax law means any of the following:
(a) the *GST law;
(b) the *wine tax law;
(c) the *luxury car tax law;
(d) the *fuel tax law.
GST law has the meaning given by section 195‑1 of the *GST Act.
fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.
Guidance note produced by
The Institute of Certified Bookkeepers for its members
24/04/12
Page 16
All rights withheld