The Tax Practitioners Board (TPB) has released an exposure draft of an information sheet, TPB(I) D22/2014 (Payroll service providers), designed to assist payroll service providers better understand the tax agent services regime. The draft outlines the:
- circumstances where a payroll service provider may need to register as a tax agent or BAS agent;
- circumstances where they do not need to register;
- options available to payroll service providers.
COMMENTS are due by 25 August 2014, and can be emailed to tpbsubmissions@tpb.gov.au.
[LTN 132, 11/7/14]