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For those who have completed a Certificate III, Certificate IV, Diploma or Degree and want to obtain a Payroll qualification recognised by the 

Tax Practitioner's Board

This course will be fully assessed and is not offered by RPL

 This course and includes:

  • Reporting on payroll and other amounts withheld, pay as you go (PAYG) instalments and taxes
  • Interpreting and complying with relevant provisions in the following Acts and their associated regulations:
    • Tax Agent Services Act 2009 (TASA 2009)
    • Fringe Benefits Tax Assessment Act 1986
    • Superannuation Guarantee (Administration) Act 1992
    • Superannuation Guarantee Charge Act 1992
    • A New Tax System (Goods and Services Tax) Act 1999
    • Income Tax Assessment Act 1997
    • Income Tax Assessment Act 1936
    • Taxation Administration Act 1953
    • Privacy Act 1988
  • Interpreting and complying with relevant ATO and TPB requirements, including TPB registration requirements where applicable
  • A comprehensive BIA written study guide
  • PowerPoint slides

 Included in the study guide are the following:

  • Introduction to PAYG
  • Tax File Number Withholding Declaration
  • The Pay-As-You-Go (PAYG) System
  • Medicare levy
  • HELP debt
  • Payroll tax
  • Australian Bureau of Statistics (ABS)
  • Fringe Benefits Tax
  • Employee vs Independent Contractor   
  • ATO Employee/contractor decision tool
  • Remitting PAYG Withholding 
  • Fair Work Act
  • National Employment Standards  
  • Modern awards   
  • Employment classifications 
  • Terms and conditions of employment   
  • Overtime and penalty rates   
  • Minimum employment period  
  • Small business employer 
  • Small Business Fair Dismissal Code  
  • Unfair Dismissals 
  • Unlawful Termination   
  • Record keeping for Employees 
  • ATO Requirements of payments to employees 
  • Leave calculations   
  • Annual leave accrual  
  • Personal leave accrual  
  • PAYG withholding   
  • Payment summaries 
  • Record keeping for Superannuation   
  • Super records employers need to keep
  • Contract of Employment 
  • Sample Employment Agreement 
  • Pay Slips  
  • Tax Practitioners Board
  • Registration requirements  
  • Tax agent services legislative package   
  • Code of professional conduct
  • Privacy Laws  
  • Email, Web Browsing and Privacy 
  • Workers Compensation   

  Education requirements for BAS agents

source: http://www.tpb.gov.au/TPB/BAS_agents/Education/TPB/BAS_agents/BAS_Agent_Education.aspx

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

  • awarded a Certificate IV in Bookkeeping or Accounting; and
  • successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above certificate). 

Option 2

  • awarded a higher award than a Certificate IV in the field of bookkeeping or accounting (for example, a Diploma, Advanced Diploma or Degree), and
  • successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above award). 

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 to the TPB, 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.

The Bookkeeping Institute of Australia 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.

 How does distance/online work?

It is quite simple really. After you have enrolled with Bookkeeping Institute of Australia and accepted our letter of offer we will provide all of study and accounting guides that you will need, together with the MYOB Student Edition DVD, tutorial slides, assessments and reference material.

You will need to read our "Getting Started Guide" which will tell you what is contained in your course and our recommendations to proceed.

Open up your first lecture in PowerPoint. After finishing the lecture you will be advised to complete  your Assessment.

If you need help you call our dedicated 1300 student support line or email Bookkeeping  Institute of Australia support for help. Because we are dedicated to Bookkeeping you will get directly through to a support consultant that can help you.


If you wish to secure your place on the course please book on-line above.  If you wish to discuss alternative payment please call to discuss.  Students have 2 months to complete this course and extensions are available on request.