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.
*Note: We may request additional documentation for units delivered by an RTO to ensure compliance with our Board approved courses requirements.
The information below summarises the key requirements for a Board approved course in basic GST/BAS taxation principles.
TOPICS
- Collection and recovery of tax provisions in Part VII of the Fringe Benefits Tax Assessment Act 1986
- The indirect tax law (which means the goods and services tax (GST) law, the wine tax law, the luxury car tax law and the fuel tax law, as defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997))
- Parts 2-5 and 2-10 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) (the pay as you go system)
- Relevant Australian Taxation Office and Tax Practitioners Board (TPB) requirements, including TPB registration requirements, the Code of Professional Conduct (Code) and the operation of the civil penalty provisions
- Relevant privacy principles as contained in the Privacy Act 1988
- GST terminology and appropriate application to financial transactions
- Taxation requirements for business purposes and taxation parameters related to a range of business types
- Relevant accounting terminology when maintaining accounting records for a variety of business types for taxation purposes
- All sections of both Business activity statements and Instalment activity statements for multiple entity types, including lodging statements within the allocated timeframe
- How to calculate and input data into payroll systems (payroll is included in the definition of a BAS provision), includes pay as you go (withholding and instalments), fringe benefits tax relating to collection and recovery and preparation of payment summaries
- How to comply with organisational guidelines relating to security and confidentiality of information, (in order to be able to, or know how to, meet the Code obligations of confidentiality)
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.
Independent supervision of assessments may be undertaken remotely (physically in an alternate location) or online (remotely proctored) where the following conditions are met:
- The assessment meets the TPB’s requirements regarding independent supervision. This means the remote or online assessment is invigilated live.
- The assessment is sufficient to assure the TPB that there has been a test or examination to ensure relevant knowledge and skills expected in a course have been learned by the applicant.
- Rigour has been employed in the testing of relevant knowledge and skills.
- The assessment is subject to integrity to ensure the relevant applicant has undertaken the assessment.
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
- The objects of the TASA
- Registration process and eligibility requirements under the TASA, including knowledge of:
- the fit and proper person requirement
- prescribed qualifications and experience requirements (for individuals), or the requirement to have a sufficient number of individuals who are registered to provide tax agent services to a competent standard and to carry out supervisory arrangements (for companies and partnerships)
- relevant transitional provisions.
- The Code including the underlying content of the professional and ethical standards required of registered tax practitioners that are contained in the Code in section 30-10 of the TASA
- Administrative sanctions that may be imposed for a breach of the Code, including:
- written cautions from us
- orders from us requiring specified action to be taken (including requiring a registered tax practitioner to complete a course of training or requiring a registered tax practitioner to practice under supervision)
- suspension of registration
- termination of registration.
- Civil penalty provisions including contraventions that apply to the conduct of entities that are not registered tax practitioners:
- providing tax agent services without being registered
- advertising tax agent services without being registered
- representing that you are a registered tax practitioner without being registered.
- Civil penalty provisions including contraventions applicable to the conduct of registered tax practitioners:
- making false or misleading statements
- using deregistered entities
- improperly signing a declaration or other statement.
- Our power to apply to the Federal Court for an injunction
- Obligations to notify us of a change of circumstances
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.
Independent supervision of assessments may be undertaken remotely (physically in an alternate location) or online (remotely proctored) where the following conditions are met:
- The assessment meets the TPB’s requirements regarding independent supervision. This means the remote or online assessment is invigilated live.
- The assessment is sufficient to assure the TPB that there has been a test or examination to ensure relevant knowledge and skills expected in a course have been learned by the applicant.
- Rigour has been employed in the testing of relevant knowledge and skills.
- The assessment is subject to integrity to ensure the relevant applicant has undertaken the assessment.
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 us your enquiry through our Qualifications assessment form.
We will consider any queries and seek to provide practical guidance as appropriate.
Last modified: 9 September 2024