Education requirements for BAS agents

To become a registered individual BAS agent, or to renew your existing individual BAS agent registration, you must meet one of the following two educational qualification requirements. In addition, you must meet other requirements, including the relevant experience and Fit and proper person requirements.

Option 1

  • Awarded a Certificate IV in Financial Services (Bookkeeping) or (Accounting), and
  • successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included in the above certificate).

Option 2

  • Awarded a higher award than a Certificate IV in the field of bookkeeping or accounting (for example, a Diploma, Advanced Diploma or Degree), and
  • successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included in the above award).

Board approved course in basic GST/BAS taxation principles

The BAS agent qualifications list contains the units that meet the requirements of a Board approved course in basic GST/BAS taxation principles.

The following units from the Certificate IV Financial Services (Bookkeeping) and (Accounting) together, have been approved as a Board approved course in basic GST/BAS taxation principles:

  • FNSBKG404A Carry out business activity and instalment activity statement tasks
  • FNSBKG405A Establish and maintain a payroll system.

We also accept previous versions of these units. However, if you are a new applicant relying on the previous versions of these units, you will also need to have completed a separate unit in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).

If you have successfully completed another course that you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, you should include a submission with your application, detailing the relevant course content and assessment requirements.

We will accept a Board approved course in basic GST/BAS taxation principles obtained through a process of recognition of prior learning (RPL). However, it must meet our assessment requirements.

For more information refer to Recognition of prior learning for BAS agents.

Qualifications list

You may search the Qualifications list for Board approved basic GST/BAS taxation principles courses.

The qualifications list also contains a record of units that have been approved as a unit in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).

If you have a query as to whether a qualification or course you have completed, or are proposing to complete, meets the requirements of a Board approved course, you can email us at qualifications@tpb.gov.au with:

  • your name
  • registered agent number (if already registered)
  • contact details, including phone number
  • details of your qualification or course
  • course outline and other relevant course materials
  • academic transcript (if relevant).

Course providers

A Board approved course in basic GST/BAS taxation principles can only be provided by:

  • universities
  • registered training organisations, such as TAFEs
  • other registered higher education institutions
  • other course providers approved by us.

Further information