About Us
Newsletters
ICB Homepage
Latest News
Membership of ICB
Members Area
ICB Resources
Not-for-Profit
BAS Agent
Insurance Details
Network Meetings
Q & A Space (Forum)
Products and Solutions
CPE
Education and Training
Certificate IV in Bookkeeping
Find-a-Bookkeeper
View Job Vacancies
Shop
Search Website
Contact Us
Welcome to the Institute of Certified Bookkeepers
What is a Bookkeeper
ICB Financial Statements
Supporters and Sponsors
Corporate-Information
Opportunities-for-involvement
Complaints and Disputes
ICB Constitution
Dispelling the myths about ICB
The Institute and its objectives
Who's who
Membership Statistics
Member Feedback
Introduction to Membership
Membership Structure
Requirements for Membership
Download an Application Form
Examinations and Exemptions
Complaints and Disputes
Benefits of Membership
Application Process
Fee Structure
ICB Member Resources Index
Code of Professional Conduct
Apply online for membership
Membership by Prior Learning
Membership by Accountant Referal
Practical Assessments
Members Area Home Page
Student Member Home Page
MyICB - Update your details here
Member Benefits
ICB Bookkeepers home page
Members Resources
ICB Crest
ICBenefits
Products and Solutions
Member Guide
Member Newsletters
Newsletter via Podcast
Bookkeeping eBrief - Newsletter for your clients
Conferences Workshops Webinars and Podcasts
Renew your Membership
CPE Opportunities
Continuing Education Guidelines
ICB Annual Skill Review
ICB Student Member Page
Employing and Managing Staff
Be Your Best
Latest News
View Job Vacancies
Add a Job Vacancy
What is TIPE
TIPE webportal
Website login
Email Address:
Password:
Forgotten Password?
Sn251L Compliance
 
What is Sn251L?
 
251L(6)(a) and 251L(6)(b) of the Income Tax Assessment Act 1936 (ITAA 1936) are the current laws governing the provision of a BAS service for a fee (
and those whose do not charge a fee for the actual BAS but do charge for everything else!!)
 
Click here for the full details of this section of the  Income Tax Assessment Act 1936 (ITAA 1936)
 
Being a Legal Bookkeeper Today (
July 2009
)
 
 
 
BAS Service Provider ATO portal
 
When registering for the BSP portal for bookkeepers, you will require a letter from an accountant/Tax Agent confirming the existence of a quality assurance process, we are providing you with a word document template to download, which addresses this requirement,
click here
 
to download a copy. (You will need one for each client)
 
New ATO portal access for BAS service providers
 
ATO online services
http://www.ato.gov.au/onlineservices/content.asp?doc=/content/00107875.htm
 
To download an application form, click on the link below
BSP Portal Application form 
 
 
 
BAS Service Provider Newsletter - (
an ATO provided resource
)
 
 
 
Working Under the Direction of a Tax Agent
 
What records do I have to keep to show that I have authority to lodge a client's activity statement?
 
You need to keep signed declarations from each client that authorise you to lodge activity statements on their behalf.
 
Working under the Direction of a Tax Agent Agreement letter - Members only document
(you will need to scroll down to the letter and click on it to download a copy)
 
Return to the homepage
© The Institute of Certified Bookkeepers
HQ: Level 27, 525 Collins Street, Melbourne, Victoria, 3000
T: 1300 85 61 81 E:
info@icb.org.au