Education requirements for BAS agents
Introduction
To become a registered BAS agent, or to renew your existing registration, you may need to satisfy education requirements, depending on the type of application you make.
New applicants
If you are applying for the first time as a BAS agent, you may apply for registration using a:
Standard application education requirements
If you are seeking registration as a BAS agent under the standard application option, you must meet all of the standard BAS agent eligibility criteria, including the education requirements. Additional eligibility criteria, such as relevant experience and fit and proper person requirements must also be met as part of the standard application option.
There are two education options. You need to satisfy only one of these:
Option 1
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awarded a Certificate IV in Financial Services (Bookkeeping) or (Accounting), and
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successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above certificate).
Option 2
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awarded a higher award than a Certificate IV in the field of bookkeeping or accounting (for example, a Diploma, Advanced Diploma or Degree), and
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successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above award).
Board approved course in basic GST/BAS taxation principles
New applications and renewals made before 1 March 2012
The following unit from the Certificate IV Financial Services (Bookkeeping) and (Accounting) has been approved by the Board as an approved course in basis GST/BAS taxation principles:
- FNSBKPG404A Carry out business activity and instalment activity statement tasks.
We will also accept applications if you have completed updated versions of this unit.
If you have successfully completed another course which you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, then you should include a submission with your application, detailing course content and assessment requirements.
New applications and renewals made from 1 March 2012
The following units from the Certificate IV Financial Services (Bookkeeping) and (Accounting) together have been approved by the Board as an approved course in basis GST/BAS taxation principles:
- FNSBKG404A Carry out business activity and instalment activity statement tasks
- FNSBKG405A Establish and maintain a payroll system.
We will also accept previous versions of these units so long as the individual can demonstrate knowledge of the Tax Agent Services Act 2009, including the Code of professional conduct.
If you have successfully completed another course, which you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, then you should include a submission with your application, detailing course content and assessment requirements.
Qualifications list
You may search the Qualifications list for Board approved basic GST/BAS taxation principles courses.
Recognised prior learning
We may regard prior learning through experience as a substitute for formally attending and finalising a course qualification. We refer to this as recognised prior learning (RPL).
Where part, or all, of your GST/BAS course qualification has been gained through a process of RPL, we will accept this qualification only if it satisfies our RPL requirements set out in paragraphs 29 to 34 in TPB(I) 04/2011: BAS agent educational qualification requirements.
To demonstrate RPL that meets our requirements, you must be assessed formally and independently by the course provider and obtain a statement of assurance from the course provider that the prior learning has been assessed formally.
The assessment must test the elements of the unit and establish that you have achieved the learning outcomes of the actual course.
Exemption from our RPL requirements
If the GST/BAS course qualification was gained before 1 October 2010, then we will accept the qualification gained though RPL even if it does not meet our RPL requirements.
Course providers
The types of course providers who can provide a Board approved course in basic GST/BAS taxation principles includes:
- universities
- registered training organisations, such as TAFEs
- other registered higher education institutions
- other course providers approved by the Board.
Further information