Qualifications list for GST/BAS courses
The table below contains a list of courses/units that meet the requirements of a Board approved course in basic GST/BAS taxation principles (GST/BAS course).
The type of GST/BAS course you need will depend on when you apply for registration or renewal.
|
Course provider
|
Course code
|
Course name
|
Application or renewal lodged by 1 March 2012
|
Application or renewal lodged from 1 March 2012
|
|
TAFE or registered training organisation
|
FNSBKG404A
FNSBKG405A
|
Carry out business activity and instalment activity statement tasks
Establish and maintain a payroll system
|
Yes
|
Yes
|
|
TAFE or registered training organisation
|
FNSBKPG404A*
|
Carry out business activity and instalment activity statement tasks
|
Yes
|
No
|
|
TAFE or registered training organisation
|
FNSBKG404A*
|
Carry out business activity and instalment activity statement tasks
|
Yes
|
No
|
|
Northern Melbourne Institute of TAFE
|
AM923*
|
Office tax procedures
|
Yes
|
No
|
|
TAFE or registered training organisation
|
FNBACC22A*
|
Process business tax requirements
|
Yes
|
No
|
|
TAFE or registered training organisation
|
FNSACCT401A*
|
Process business tax requirements
|
Yes
|
No
|
|
TAFE or registered training organisation
|
FNSACCT401B*
|
Process business tax requirements
|
Yes
|
No
|
|
Curtin University
|
306536
|
Taxation 532
|
Yes
|
No
|
Note: The courses marked * will be accepted by the Board as meeting the requirements of a GST/BAS course until 29 February 2012. For applications including renewals made from 1 March 2012, these courses will not, on their own, be accepted because they contain only part of the necessary course content to meet the Board’s longer term requirements for a GST/BAS course. For further information about the Board’s longer term requirements for a GST/BAS course, refer to TPB (I) 04/2011 BAS agent educational qualification requirements.
Applying before 1 March 2012
Until 29 February 2012, there is an interim approach as to what the Board considers as a GST/BAS course.
Under the interim approach the BAS unit FNSBKPG404A Carry out business activity and instalment activity statement tasks (or an equivalent course) will meet the requirements of a GST/BAS course.
Note: Individuals who make an application and renewal from 1 March 2012 may need to undertake additional course work to satisfy the requirements of a GST/BAS course (see below).
Applying from 1 March 2012
From 1 March 2012 the longer term requirements for a GST/BAS course are as follows:
- BAS agent registration skill set:
- FNSBKG404A Carry out business activity and instalment activity statement tasks, and
- FNSBKG405A Establish and maintain a payroll system.
OR
- The equivalent of a BAS agent registration skill set:
These could be qualifications from other Board approved course providers that demonstrate you have the required knowledge in the BAS agent registration skill set units of:
- Carry out business activity and instalment activity statements tasks, and
- Establish and maintain a payroll system.
Note: The longer term requirements apply even if you became registered before 1 March 2012.