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Version Effective: 15th of June, 2023

FNSSS00004 - BAS Agent Registration Skill Set

Course Details

Course Summary

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.

 

 

 

 


Entry Requirements

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.

 

 


Course Details

Course Type Skill set
Student Availability
  • Domestic
Fees
Full Fee $826.00 (2024)
$854.00 (2025)
Fee for service per unit $413.00 (2024)
$427.00 (2025)
RPL Fee for service per Unit $207.00 (2024)
$321.00 (2025)
For detailed information on Course Fees, visit www.cqu.edu.au/fees
Application Mode
  • Direct To University
How to Apply Please Enquire or Apply Now
Study Area
  • Business, Accounting and Law
Skill Area
  • Accountancy
AQF Level Level 4: Certificate IV

Admission Codes

Domestic Students
Tertiary Admission Centre Codes (TAC) Codes
Not Applicable
International Students
CRICOS Codes
Not Applicable

Student Outcomes, Career Opportunities and Occupations

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. 

Course Structures

In order to complete this course, you must:

  1. Complete 2 core units

Study Mode Definitions

  • Online: Online courses provide the flexibility to study without normally requiring a student to visit a campus. Course content is studied through a number of means including the use of online discussion forums, electronic library resources, by contacting lecturers and teachers, and receiving study materials online/electronically. Work integrated learning, including placements, may be included in some courses.
  • On-campus: Students studying in on-campus mode typically are expected to attend and participate in regular, structured on-campus teaching and learning activities throughout the University’s academic term. These activities may include lectures, tutorials, workshops and practice, online or other activities and normally will be timetabled at a CQUniversity campus or approved delivery site.
  • Mixed Mode: Students studying in mixed mode will participate in a combination of online learning activities in addition to site-specific learning activities, which may include residential schools, co-op placements and/or work-integrated learning as a compulsory requirement of a unit. The additional site-specific learning activities are what differentiates a mixed-mode unit from an online unit.

*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.

Online Course

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.

  • Online
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.

FNSTPB412 Establish and maintain payroll systems More Information Training.gov Details
FNSTPB411 Complete business activity and instalment activity statements More Information Training.gov Details

Unit Sequence

Below is the recommended study sequence for this course. Please enrol in your units as per the following order.
Units with the same sequence number should be enrolled into at the same time.
Sequence Unit
1 FNSTPB412 - Establish and maintain payroll systems
2 FNSTPB411 - Complete business activity and instalment activity statements


Course Assessment Information

RPL - Students who have previous informal and formal learning need to advise their trainer/assessor prior to enrolment. If the student wishes to apply for an RPL they need to apply to the RPL Centre.
Credit transfer - If credit for relevant formal qualifications is sought, then the process will be actioned after the student has enrolled in at least one unit of competency as directed by the relevant trainer/assessor. The Trainer/Assessor will work with the student on their credit transfer application, and provide advice and support as necessary.
Assessment Types
Written/Electronic Assessment
RPL
Practical Task
Course Learning Outcomes
Where and when can I start?
Please view the more details information for any additional information related to this course.

Domestic 2020 Availabilities

Online Course

There are currently no intakes scheduled for this course structure.

Domestic 2021 Availabilities

Online Course

There are currently no intakes scheduled for this course structure.

Domestic 2022 Availabilities

Online Course

There are currently no intakes scheduled for this course structure.

Domestic 2023 Availabilities

Online Course

Online
November: Full Time/Part Time
December: Full Time/Part Time

Domestic 2024 Availabilities

Online Course

Online
January: Full Time/Part Time
February: Full Time/Part Time
March: Full Time/Part Time
April: Full Time/Part Time
May: Full Time/Part Time
June: Full Time/Part Time
July: Full Time/Part Time
August: Full Time/Part Time
September: Full Time/Part Time
October: Full Time/Part Time
November: Full Time/Part Time
December: Full Time/Part Time
For individual class days and times for each intake please check the TAFE Timetable located here
The availabilities shown above are for the current and future years. To view any historic availabilities please press "Show Historic Availabilities" below:

Show Historic Availabilities
More Details

More Details

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.