This skill set is designed for persons who are seeking registration as a Business Activity Statement (BAS) agent with the Tax Practitioners Board (TPB). The BAS Agent Registration Skill Set is approved by the Tax Practitioner’s Board (TPB) as a required course in basic GST/BAS taxation principles.
To become a Registered BAS Agent, individual applicants must satisfy certain qualifications and experience requirements which are set out in the Tax Agent Services Regulations 2022 (TASR 2022).
Accounting qualifications:
a) awarded a Certificate IV in Accounting and Bookkeeping (or a Certificate IV Bookkeeping or Certificate IV Accounting), or higher qualification in bookkeeping or accounting, from a registered training organisation or an equivalent institution; and
b) has successfully completed a course in basic GST/BAS taxation principles (FNSSS00004 BAS Agent Registration Skill Set) that is approved by the Board; and
c) has undertaken at least 1400 hours of relevant experience in the last 4 years.
As registration requirements for the Tax Practitioner's Board (TPB) are regularly reviewed, it is recommended that students check current registration requirements prior to enrolment.
Students enrolling in an accredited skill set are exempt from the Basic Skills Builder Testing (bksb).
However, the applicant must acknowledge an online declaration, within the online application process, that the applicant has the necessary language, literacy, and numeracy (LLN) skills to undertake the study and/or will access LLN support if required.
It is highly recommended that students hold a minimum of Certificate IV Bookkeeping or Accounting qualification prior to enrolling in these units. Students without the minimum qualification including the basic GST/BAS taxation principles will be unable to obtain registration as a BAS Agent.
As registration requirements for the Tax Practitioner's Board (TPB) are regularly reviewed, it is recommended that students check current registration requirements prior to enrolment.
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How to Apply | Please Enquire or Apply Now | ||||||
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AQF Level | Level 4: Certificate IV |
Domestic Students Tertiary Admission Centre Codes (TAC) Codes |
Not Applicable |
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International Students CRICOS Codes |
Not Applicable |
This qualification consists of competency in two (2) units. This BAS Agent Registration Skill Set, together with the appropriate assessment methods as set by the Tax Practitioners Board (TPB) meets the requirements for a course in basic GST/BAS taxation principles that is approved by the TPB.
Persons seeking BAS agent registration should check with the TPB for details of other current registration requirements, including those relating to experience and, fitness and propriety.
Pathways: The units within FNSSS00004, provide credit towards FNS40222 Certificate IV in Accounting and Bookkeeping.
Study Mode Definitions
*All study modes may include Vocational placement and/or work integrated learning.
Select a course structure below to view the delivery details, including the different study modes offered for each structure.
20 weeks
One (1) unit per 10 week study period
To ensure you can manage your study load, we recommend limiting your workload to no more than one (1) unit per study period.
Some students may progress at a faster rate based on their experience, knowledge, and skills, as they would be able to apply the actual context of workplace experience to their assessments.
Core Students must enrol in FNSTPB412 first as both FNSTPB412 and FNSTPB411 include a supervised assessment conducted via Zoom. These two units must not be enrolled for the same intake study period as the supervised assessments are held simultaneously for both units. |
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FNSTPB412 | Establish and maintain payroll systems | More Information | Training.gov Details | |
FNSTPB411 | Complete business activity and instalment activity statements | More Information | Training.gov Details |
Sequence | Unit |
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1 | FNSTPB412 - Establish and maintain payroll systems |
2 | FNSTPB411 - Complete business activity and instalment activity statements |
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Written/Electronic Assessment |
RPL |
Practical Task |
Please Note: Students with Apple Mac computers must contact the teacher (details below) prior to enrolling in any of the units.
Teacher Details: Peta Hardy E: p.hardy@cqu.edu.au P: 07 4940 3308
Enrolment Advice
You should NOT enrol in FNSTPB401 or FNSTPB411 and FNSTPB402 or FNSTPB412 simultaneously in the same intake period.
(Note: FNSTPB401 and FNSTPB402 are in transition to FNSTPB411 and FNSTPB412)
Tax Practitioner's Board (TPB) Requirements
The Tax Practioner's Board (TPB) requires a minimum of 40% of the assessment for both of these units to be supervised. Please contact your teacher for further information.