NewsHub is the centre of RCSA news and information for Members, Accredited Professionals, Partners, Supporters and Affiliates as well as anyone who has an interest in the industry.

Important Announcements

Tax Agents Services Act 2009 (TASA) - March 2010

From the Chair of the Tax Practitioners Board in a meeting with CEO Julie Mills TODAY

There may be circumstances where on hire companies are providing a tax agent service. For example, an on hire company provides workers to clients of the on hire company to enable them to meet their BAS obligations and the on company receives a fee for that service. In that case, the on hire company would be providing a tax agent service and would need to register as a BAS agent or tax agent under the new regime. It would need also, if it is a partnership or company, to meet the ‘sufficient numbers of individuals’ requirements in section 20-5 of the Tax Agent Services Act 2009.

On the other hand, there may be circumstances where on hire companies are not providing a tax agent service. For example, if the on hire company provides workers to provide certain services and the workers receive a fee directly from the client, then that worker would probably need to register as a tax agent or BAS agent, rather than the on hire company. Much will depend on the circumstances, but the Board notes that the definition of tax agent services and BAS services are both relatively broad (see below)

The Board also notes that there are significant civil penalties for providing a tax agent or BAS service if unregistered and for a fee or other reward. Civil penalties.

FROM THE ACT

90 5 Meaning of tax agent service

(1) A tax agent service is any service:

(a) that relates to:

(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a *taxation law; or

(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a taxation law; or (iii) representing an entity in their dealings with the Commissioner; 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 taxation law;

(ii) to claim entitlements that arise, or could arise, under a taxation law.

(2) A service specified in the regulations for the purposes of this subsection is not a tax agent service.

Note: For specification by class, see subsection 13(3) of the Legislative Instruments Act 2003.

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.

(2) A service specified in the regulations for the purposes of this subsection is not a BAS service.

Note: For specification by class, see subsection 13(3) of the Legislative Instruments Act 2003.

There are transitional arrangements in place to register and RCSA Members and Affiliates are urged to action a notification to register, if they supply candidates or services in any areas of accounting and finance that require BAS or tax services.

Registration as a tax agent during the transitional period

Registration as a BAS agent during the transitional period

Code of Professional Conduct for tax agents and BAS agents.

If you require anything further, please refer to the other information sheets on www.tpb.gov.au or contact me.

NOTE: The Tax Practitioners Board which has been established to replace the 6 State based Tax Agent’s Boards and will provide a new national, independent and consistent regulation regime for all agents who provide tax agent services. This is not only aimed at regulating services provided to the general public but also aimed at regulating any tax agent service provided for a fee or reward.

RCSA has established an advisory service link for Members so once you have reviewed the documents email any questions to bsc@rcsa.com.au or go to www.tpb.gov.au

RCSA will commence a series of webinR’s with the Tax Practitioners Board presenting - as soon as practicable.

Hold Harmless Clauses

Mr Nick Wakeling JP MP, Member for Ferntree Gully VIC, Shadow Parliamentary Secretary to the Leader, Shadow Parliamentary Secretary for Community Services asked the following Question on Notice on behalf of the industry to the Premier and all Ministers on Tuesday 23rd February 2010.

“With reference to the inclusion of “hold harmless” clauses which provide full indemnity for the Government or its Departments for all loss and damage, regardless of whether the Government or Department has contributed to the loss or damage, in temporary employment service procurement contracts:

1. 1. Do any Departments or agencies under the jurisdiction of the Minister require or recommend inclusion of such clauses; if so which Departments or agencies.
2. 2. If any Departments or agencies under the jurisdiction of the Minister require or recommend the inclusion of such clauses, what is the policy that supports this inclusion?"

For the full list of Ministers asked click here and go to ITEM 2767.

Fair Work Australia

Deputy President Sams of Fair Work Australia handed down a decision on 17 February which, with no explanation, determined that a ‘temp to perm’ arrangement would result in a transfer of business under the Fair Work Act. This means that any applicable award or enterprise agreement which applied to the on-hire firm would follow employees over to the client. This is very concerning and RCSA will be making representations to the Deputy Prime Minister seeking a change to the legislation.

This will also be raised with the Fair Work Ombudsman contact RCSA has been allocated by the Deputy Prime Minister’s office.

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BusinessR introduced Timesheetsonline.com.au to Members early this year and they are keen to gather information to assist in understanding how their product can better support the industry. BusinessR products are developed in consultation with Members so your feedback is valued.

Please complete the HotSpot Pulse survey and be in the draw to win one of 50 double passes to the movies (AUS & NZ)

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RCSA MemberBenefits – Tel: 1300 657 227
Email:  rcsa@memberbenefits.com.au
www.memberbenefits.com.au/rcsa

Templates & Resources Available

The Business Solutions Centre provides an email advisory service as well as a range of resources to workplace relations, occupational health and safety, immigration, business management (compliant with RCSA's Service Delivery Standard) and Professional Practice (compliant with RCSA's Code for Professional Conduct)

NOTE: All Business Solutions Centre documents are now found in the RCSA Membership Centre

Guidance Notes (AUS)

• Statutory Liability Insurance
• Insurance Premiums
• Life Solutions (Insurance)
• Management Liability
• Premium Funding
• Professional Indemnity
• Public Liability

Memos:

• FWA Directs Reinstatement of Employee to Previous Client Position
• Identifying and Managing Biological Hazards - Q fever (AUS)

Go to RCSA Membership Centre and:

1. 1. Click on log in at the Top right hand corner and Log in
2. 2. Then click on Member Services (from the top navigation bar)
3. 3. Click on Corporate Member
4. 4. Then in Resource Library you will see a set of folders one of them being BSC Memos and Guidance Notes - expand the folder and then double click on search. NOTE: After double clicking you may have pop up blocker on so look up at the top of the screen to see if it has been blocked and it will ask you whether you want to download the file. Click on either download file or yes and then double click on the file again after it has refreshed. SAVE the RCSA Membership Centre as a favourite – all information for Members will now be found here.

Any questions email nsingh@rcsa.com.au

SPECIAL NOTICE: AANRA specific Guidance Notes have been developed to assist Members understand some of their insurance policies. Here

AMRANZ specific Guidance Notes have been developed to assist Members understand some of their insurance policies Here

FREE Business Management Templates (AUS/NZ):

• Business Plan
• Key Performance Indicators
• Management Meetings

FREE Management Guide (NZ) Managing Termination of Emplyment in Recruitment and On-Hire

RCSA Membership Centre – Login – Resource Library – BSC Free Templates

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Pre-recorded webinR’s
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Professional Reading

Pipeline's broken promise (USA)

This Catalyst research follows the career progress of over 4000 women and men with MBA's and compares their job placement opportunities, career advancement, remuneration and satisfaction in light of increased numbers of women graduating with advanced professional degrees and entering the workforceREAD MORE

The business case for women as leaders – one woman is not enough (AUS)

Is identifying and promoting female talent a top priority for your leadership team? Is organisational culture driving female talent out? Are you managing your female talent for leadership roles?READ MORE

Running recruitment agencies in Asia – a snapshot of the political landscape

By Dee Allan of Redmos

The fabric of Asia differs widely between each country, due to its size, range of cultures, environments, history, and government frameworks. Below is a brief snapshot of the environments in certain countries where Employment Agencies (EAs) have operations Read More

Must be able to fetch beer from fridge?

By Andrew Wood, Hon MRCSA (Life)

It’s appalling! It’s outrageous! And don’t you just know someone’s going to apply! These comments were offered not so long ago by one observer when commenting on an ad which appeared in the Cairns Post for share accommodation. The ad read: “Good-looking sheila to share with two blokes; must be able to fetch beer from the fridge.” read more

JULIE MILLS
CEO RCSA Australia and New Zealand