Course Summary

This course is for you if you are seeking registration as a business activity statement (BAS) agent with the Tax Practitioners Board. By undertaking this course you will gain the knowledge to carry out business activity and instalment activity statement responsibilities as well as learn to create and maintain a payroll system.

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:

1. 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
2. has successfully completed a course in basic GST/BAS taxation principles (FNSSS00004 BAS Agent Registration Skill Set) that is approved by the Board; and
3. 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.

This skill set is a nationally recognised accredited course. 

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

Admission Codes

Student Outcomes, Career Opportunities and Occupations

The achievement of this qualification requires you to complete 2 core 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.

Career opportunities: Registered BAS Agent

Pathways: Students who successfully complete FNSSS00004 BAS Agent Registration Skill Set will be eligible for credit towards FNS40222 Certificate IV in Accounting and Bookkeeping. 

Exit Points: Students who exit this course at any time prior to completion will receive a statement of attainment for those units of competency they have successfully achieved.