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Board approved course lists for BAS agents

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

Group 314 Pty Ltd FNSSS00004 BAS agent registration compliance program (skill set)
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.

 Unit code 

 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: 7 March 2017