• Human Edge is a software developer that produces and markets the SAS2000 program.
  We also provide training and support services to assist with the operation of SAS2000.
  
• 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 SAS2000 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.

• Human Edge staff can provide SAS2000 BAS support where the assistance is limited to how
  the SAS2000 program processes the chosen GST transaction, how the SAS2000 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