Tax agent services act

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Reference no: EM133307335

You work as an employee of XYZ Bookkeeping Services Pty Limited, as a registered BAS agent. You have recently acquired a new client, Chris Smith, who is a retail shop owner. His business is registered for GST (with a turnover of less than $10 million) and only started trading 20 days ago. Chris pays wages to two employees and does not provide fringe benefits.

Chris informs you that after registering for GST, the ATO sent him a Business Activity Statement (BAS). Chris has scheduled a 10 20 minute meeting with you, and requested you to explain the requirements of lodging a Business Activity Statement using a BAS agent.

Instructions for students:

A teacher will play the part of the new client, Chris Smith. You will prepare an agenda and/or supporting documentation for this 10 minute meeting.

Use appropriate communication techniques including:

using clear and appropriate language and tone for the audience

using questioning and active listening to clarify details

using clear and direct language to refer problems

You are required to demonstrate your skills in:

Researching and documenting legislative, regulatory, industry and organisational requirements relating to activity statements and seeking expert advice to clarify issues where applicable

Identifying the scope of services that can be provided by a registered BAS agent under the Tax Agent Services Act (TASA) including limitations of services compared to those of a Tax Agent

Identifying and accessing information, advice and services outside own scope of operation; establishing and using networks where necessary

Checking activity statement and ensuring sign off by authorising person required by statutory, legislative and regulatory requirements

Lodging activity statement according to statutory, legislative and regulatory requirements

Oral communication

To complete this assessment, you will be required to present the information you have researched and developed, to your assessor, who is taking on the role of the client "Chris Smith".

Reference no: EM133307335

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