We may accept qualifications obtained through a process of recognition of prior learning (RPL). RPL is assessed by various registered training organisations or course providers. It can provide for the recognition of work experience as a substitute for formally attending and completing a course or qualification.

For registration or renewal of registration as an individual BAS agent, we will accept the following if they were obtained through RPL:

  • Certificate IV Financial Services (Bookkeeping)

  • Certificate IV Financial Services (Accounting)

  • higher awards than a Certificate IV in the field of bookkeeping or accounting.

We will accept a course in basic GST/BAS taxation principles (GST/BAS course) obtained through RPL, provided it satisfies our RPL requirements set out in paragraphs 29 to 34 in BAS agent educational qualification requirements.

To demonstrate that your GST/BAS course qualification meets our RPL requirements, you must obtain a completed Statement of assurance or similar documentation from a Board approved course provider. This will verify that prior learning that you want to have recognised has been formally and independently assessed in accordance with our requirements. The assessment must test the elements of the units that make up the course and establish that you have achieved the learning outcomes of the actual course.

GST/BAS courses prior to 2010

If you completed your GST/BAS course qualification before 1 October 2010, you do not need to satisfy our RPL requirements in relation to this course if both of the following applies to you:

  • you are applying for renewal of registration as a BAS agent

  • you first became registered as a BAS agent before 1 March 2012.

Course providers

The types of course providers who can provide a Board approved course in basic GST/BAS taxation principles includes:

  • universities

  • registered training organisations

  • other registered higher education institutions

  • other course providers approved by us.

Last modified: 5 May 2016