Board approved courses requirements for BAS agents
Due to the ongoing impact of COVID-19, we have updated our policy on the assessment requirements for Board approved courses. For further details, refer to Board approved course requirements – concessions for COVID-19 |
To become a registered BAS agent, an individual must have successfully completed a:
- Board approved course in basic GST/BAS taxation principles
- Board approved unit in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).
A Board approved course must be undertaken with an approved course provider, which includes:
- universities
- registered training organisations (RTOs), such as TAFEs
- other registered higher education institutions
- other course providers approved by the Board.
Basic GST/BAS taxation principles
Mix and match approach to Board approved courses
Search for Board approved courses and units
Basic GST/BAS taxation principles
The information below summarises the key requirements for a Board approved course in basic GST/BAS taxation principles.
Topics |
|
Duration |
The equivalent of two units from a Certificate IV Financial Services qualification |
Minimum education level |
Certificate IV (Australian Qualifications Framework level 4 criteria) |
Assessment requirements |
At least 40% of the assessment for the entire course should be undertaken under some form of independent supervision. |
More information |
For more information refer to Education requirements for BAS agents. |
TASA, including the Code
You should ensure that your GST/BAS course includes a component of study in the TASA, including the Code.
If your course does not include a component of study in this topic area, you will be required to have completed a separate unit in the TASA, including the Code.
The information below summarises the key requirements for a unit in the TASA, including the Code:
Topics |
|
Duration |
3 hours or half a day |
Minimum education level |
Certificate IV (Australian Qualifications Framework level 4 criteria) |
Assessment requirements |
Assessment may occur by a variety of modes, including being conducted online, provided that suitable quality assurance mechanisms are in place to ensure the integrity of the examination process. |
More information |
For more information refer to Required knowledge of the Tax Agent Services Act 2009 including the Code of Professional Conduct. |
Mix and match approach to Board approved courses
Until tertiary institutions, registered training organisations and other providers approved by us are equipped to deliver Board approved courses, the concept of a Board approved course is likely to require applicants to rely on the subjects they have studied in degrees and other courses to meet the educational qualification requirements prescribed by the Tax Agent Services Regulations 2022 (TASR).
As a result of this, the Board has adopted a mix and match approach in determining, for the purposes of registration, whether an applicant has completed a Board approved course in basic GST/BAS taxation principles.
Under the mix and match approach, we will generally approve a particular course where it satisfies the bulk of the course content and topic requirements that are outlined in the proposed guideline for the relevant course. The course must also satisfy all other relevant requirements, including those relating to duration, minimum education level and assessment.
For more information refer to Educational qualification requirements for tax practitioners – the mix and match approach to Board approved courses.
Search for Board approved courses and units
Use our online tool to check if the courses or units you have completed, or intend to complete have been approved by the Board.
If you are unable to find your course or unit on our database, send your enquiry through our Qualifications assessment form.
Last modified: 1 April 2022