Board approved course lists for BAS agents

Courses that meet the requirements

The table below contains a list of courses that meet the requirements of a Board approved course in basic GST/BAS taxation principles (GST/BAS course).


 Course provider   Course code   Course name 
 Applied Education 
 (Education IT  
 Solutions Pty Ltd)
 AEBA01
 and
 AEBA02
 GST law and activity statements

 Payroll administration and practice
 Open Colleges  EO122/ E1099  BAS agent registration skill set
 Registered
 training organisation
 FNSBKG404
 and
 FNSBKG405
 Carry out business activity and instalment activity
 statement tasks
 Establish and maintain a payroll system
 Registered
 training organisation
 FNSBKG404A
 and
 FNSBKG405A
 Carry out business activity and instalment activity
 statement tasks. 
 Establish and maintain a payroll system.
 TAFE SA  TPB 7  GST/BAS taxation principles
 The Tax Institute  TTI BAS Agent Exam  TTI BAS agent exam
 University of New
 South Wales
 ATAX0423  Principles of GST law
 University of
 Technology Sydney
 77900  Goods and services tax
 

If you have another qualification from a Board approved course provider that demonstrates the required basic GST/BAS taxation knowledge, you can make a submission for that other qualification to be considered during the registration application process.


Units that meet part of the requirements

The following units have been approved as meeting part of the requirements of the GST/BAS course.

Note: Any one of these units, on their own, will not be accepted as meeting the requirements of the GST/BAS course because they do not cover all the necessary course content of the GST/BAS course in accordance with the Board’s requirements.

 

 Course provider   Unit code   Unit name 
 Applied Education 
 (Education IT  
 Solutions Pty Ltd)
 AEBA01  GST law and activity statements
 Applied Education 
 (Education IT  
 Solutions Pty Ltd)
 AEBA02  Payroll administration and practice
 Curtin University   306536
 (pre 2013)* 
 Taxation 532 
 Curtin University   306536
 (post 2013) 
 Taxation 532 
 Northern Melbourne
 Institute of TAFE
 AM923*  Office tax procedures

 This is accepted as the equivalent to FNSBKG404A Carry out business 
 activity and instalment activity statement tasks.
 Queensland
 University of
 Technology
 AYB122.1
 (2003)*
 Goods and services tax

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 Registered
 training organisation
 FNBACC22A*  Process business tax requirements

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 Registered
 training organisation
 FNSACCT401A*  Process business tax requirements

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 Registered
 training organisation
 FNSACCT401B*  Process business tax requirements

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 Registered
 training organisation
 FNSBKG404  Carry out business activity and instalment activity
 statement tasks
 Registered
 training organisation
 FNSBKG404A  Carry out business activity and instalment activity  
 statement tasks
 Registered
 training organisation
 FNSBKG405  Establish and maintain a payroll system
 Registered
 training organisation
 FNSBKG405A  Establish and maintain a payroll system
 Registered
 training organisation
 FNSBKPG404A*  Carry out business activity and instalment activity
 statement tasks

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 Registered
 training organisation
 10048NAT*  Diploma of payroll management

 This is accepted as the equivalent to FNSBKG405A Establish and maintain a payroll system.
 University of New  
 South Wales
 TABL5523  Principles of GST law

 This is accepted as the equivalent to FNSBKG404 Carry out business
 activity and instalment activity statement tasks.
 University of 
 Southern
 Queensland
 LAW8220*  Goods and services tax

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.
 University of
 Sydney
 LAWS6214*  Goods and services tax principles A

 This is accepted as the equivalent to FNSBKG404A Carry out business
 activity and instalment activity statement tasks.

* These units do not include knowledge of the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).


Board approved units in the TASA including the code

For new applications made from 1 July 2013, you must ensure your course covers 'knowledge of the TASA, including the Code', to meet the requirements of the GST/BAS course.

If your course does not cover this topic, you must have completed a separate unit covering the TASA, including the Code, to meet the requirements of the GST/BAS course. For a list of approved units, refer Board approved units in the TASA, including the Code.

If you are renewing your BAS agent registration you do not need to undertake an approved unit in the TASA. As you are already a registered agent you satisfy this requirement through your general competency. You are expected to enhance your knowledge of the TASA through continuing professional education. 


More information

For more information about the requirements for the GST/BAS course, refer to:

 

Last modified: 4 August 2016