This unit is designed to meet the educational requirements of the Tax Practitioner's Board and is delivered online.

• The obligations of a BAS agent under the Tax Agent Services Act 2009 (TASA 2009), including the Code of Professional Conduct and the Civil Penalty provisions

• Australian Taxation Office (ATO) requirements, including meeting of deadlines in relation to Activity Statements

• Current statutory, legislation and regulatory requirements related to the preparation of Activity Statements

• Accounting terminology in order to understand and maintain knowledge of statutory, legislative, regulatory and other requirements

• GST terminology, classifications, regulations and obligations

• Characteristics of software necessary for research or to record information electronically

• TPB requirements in relation to registration as a BAS agent

• Recognising GST implications and coding transactions

• Reporting on payroll and other amounts withheld, pay as you go (PAYG) instalments and taxes

• Completing, reconciling and lodging the Activity Statement

• Interpreting and complying with relevant provisions in the following Acts and their associated regulations

• Interpreting and complying with relevant ATO and TPB requirements, including TPB registration requirements where applicable

• A comprehensive BIA written study guide

• PowerPoint slides

• Australian Master Bookkeepers Guide (If purchased)

The Bookkeeping Institute of Australia GST/BAS and Payroll courses are formally assessed and do not include any element of RPL.

Enrolment