According to the Tax Practitioners Board (The Board) . . . To become a registered BAS agent, or to renew your existing registration, you may need to satisfy education requirements, depending on the type of application you make.
New applicants
If you are applying for the first time as a BAS agent, you may apply for registration using a:
Standard application education requirements
If you are seeking registration as a BAS agent under the standard application option, you must meet all of the standard BAS agent eligibility criteria, including the education requirements. Additional eligibility criteria, such as relevant experience and fit and proper person requirements must also be met as part of the standard application option.
There are two education options. You need to satisfy only one of these:
Option 1
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awarded a Certificate IV in Financial Services (Bookkeeping) or (Accounting) [from November 2010 these qualifications were renamed Certificate IV in Bookkeeping and Certificate IV in Accounting], and
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successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above certificate).
Option 2
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awarded a higher award than a Certificate IV in the field of bookkeeping or accounting (for example, a Diploma, Advanced Diploma or Degree), and
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successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above award).
Board approved course in basic GST/BAS taxation principles
New applications and renewals made before 1 March 2012
The following unit from the Certificate IV Financial Services (Bookkeeping) and (Accounting) has been approved by the Board as an approved course in basis GST/BAS taxation principles:
- FNSBKPG404A Carry out business activity and instalment activity statement tasks.
The Board will also accept applications if you have completed updated versions of this unit.
If you have successfully completed another course which you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, then you should include a submission with your application, detailing course content and assessment requirements.
New applications and renewals made from 1 March 2012
The following units (known as the BAS Agent Registration Skill Set) from the Certificate IV in Bookkeeping and Certificate IV in Accounting together have been approved by the Board as an approved course in basis GST/BAS taxation principles:
The Board will also accept previous versions of these units so long as the individual can demonstrate knowledge of the Tax Agent Services Act 2009, including the Code of professional conduct. BIA has requested details from the Board as to exactly what is meant by this paragraph. In the absence of such details we recommend that you obtain both of these units.
If you have successfully completed another course, which you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, then you should include a submission with your application, detailing course content and assessment requirements.
Qualifications list
You may search the Qualifications list for Board approved basic GST/BAS taxation principles courses. Note that only the above two courses meet the meet the requirements of a Board approved course in basic GST/BAS taxation principles (GST/BAS course) for Application or renewal lodged from 1 March 2012.
Recognised prior learning
The Board may regard prior learning through experience as a substitute for formally attending and finalising a course qualification. They refer to this as recognised prior learning (RPL).
Where part, or all, of your GST/BAS course qualification has been gained through a process of RPL, the Board will accept this qualification only if it satisfies their RPL requirements set out in paragraphs 29 to 34 in TPB(I) 04/2011: BAS agent educational qualification requirements.
To demonstrate RPL that meets their requirements, you must be assessed formally and independently by the course provider and obtain a statement of assurance from the course provider that the prior learning has been assessed formally.
The assessment must test the elements of the unit and establish that you have achieved the learning outcomes of the actual course.
BIA's GST/BAS and Payroll courses are formally assessed and do not include any element of RPL. Consequently we do not issue a statement of assurance but our graduation certificate makes it clear that competency was achieved by formal assessment.
Exemption from our RPL requirements
If the GST/BAS course qualification was gained before 1 October 2010, then the Board will accept the qualification gained though RPL even if it does not meet our RPL requirements.
