The Australian Taxation Office (ATO) has legal restrictions on who is permitted to provide taxation advice for a fee. All chargeable taxation queries must be directed to a Registered Tax Agent or to a current member of an ATO recognised professional association.

As SAS/LX handles GST and BAS reporting, it is important that schools using our software understand exactly what type of advice Human Edge is able to provide under the terms of our support agreement and within the restrictions of the ATO.

Definitions

  • Human Edge is a software developer that produces and markets the SAS/LX program.
    We also provide training and support services to assist with the operation of SAS/LX.

  • Human Edge charges an annual maintenance fee for our support service and the ongoing
    software development. Under the definitions of the ATO amendments, this fee may be construed
    as a chargeable item if taxation advice is provided in a support role.
  • Human Edge staff who provide SAS/LX support under the maintenance agreement,
    are not Registered Tax Agents nor do they belong to an ATO recognised professional association.
    Under the definitions of the ATO amendments, they cannot provide taxation advice.

Support for GST and BAS queries

  • Human Edge staff can provide SAS/LX BAS support where the assistance is limited to how
    the SAS/LX program processes the chosen GST transaction, how the SAS/LX program
    calculates GST and how the software produces the BAS.

  • Human Edge is not in a position to advise on Taxation law, such as whether a transaction
    is GST free or taxable, and / or whether it is an allowable tax deduction.
  • Human Edge staff will not prepare a BAS form on behalf of any client, nor provide any advice
    about how to do this, nor offer advice about a BAS provision.
  • All queries relating to taxation advice should be directed to a Registered Tax Agent
    or to a current member of an ATO recognised professional association.

For further information please review the following ATO document:
SECTION 251L OF THE ITAA 1936 INFORMATION FOR SOFTWARE DEVELOPERS