FNSSS00004 BAS Agent Registration Skill Set

Course Overview

This specialised skill set prepares you for BAS agent registration and opens doors to a variety of roles in finance and accounting. Gain the skills and knowledge required to work in

• BAS Agent
• Payroll Specialist
• Accounts Officer
• Bookkeeper
• Small Business Financial Advisor
• Accounts Receivable/Payable Clerk
• Taxation Assistant

Our flexible, self-paced online delivery method ensures you can complete the course at your convenience while building the foundation for a rewarding career in financial services.

Study Recommendation: 20 hours per week of structured learning and 8–10 hours of assessment preparation per unit.

Delivery Method: Fully online, self-paced study through our cutting-edge learning platform, aXcelerate.

Support: Ongoing assistance via phone, email, or virtual meetings upon request.

Course Units

FNSTPB411 – Complete Business Activity and Instalment Activity Statements

FNSTPB412 – Establish and Maintain Payroll Systems

Both units must be completed to receive the FNSSS00004 BAS Agent Registration Skill Set.

Assessment Methods

Online assessments including written tasks, knowledge questions, projects, and practical demonstrations.

At least 40% of tasks supervised by an independent supervisor.

Practical demonstrations and roleplays submitted via video through our LMS.

Prerequisites and Requirements

To complete the course, students will need access to:

Office equipment, technology, and software (e.g., MYOB).

Workplace reference materials like procedural manuals and payroll data.

Relevant legislation, ATO resources, and industry materials.

An independent supervisor for assessment tasks.

Course Completion

Achieving a ‘Competent’ result in both units earns you a Statement of Attainment, which aligns with Tax Practitioners Board (TPB) requirements for BAS agent registration. This qualification positions you to excel in a variety of finance and accounting roles and sets you apart in the job market.

Take Your Career to the Next Level

Whether you aspire to manage payroll, assist small businesses, or become a BAS agent, this course provides the tools you need to succeed. Our flexible online learning and dedicated support team will guide you every step of the way.

Contact Us

Fill out the form on our website or call us at +61 1300 783 283 to learn more and take the first step toward your new career in finance and accounting today!

FNSSS00004 BAS Agent Registration Skill Set

Course Description
This course includes following units of competency:

FNSTPB411 – Complete business activity and instalment activity statements
This unit describes the skills and knowledge required to process and complete business activity statements (BAS), instalment activity statements (IAS), and other required reports according to compliance requirements.

The unit applies to individuals who use a range of organisational and analytical techniques to work in organisations or to supply specific bookkeeping services as a small business owner or contractor.

Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed to meet the education requirements of
the Tax Practitioners Board (TPB).

Legislative and regulatory requirements will include:
– TPB registration requirements
– Tax Agent Services Act (TASA), including Code of Professional Conduct and civil penalty provisions
– Fringe Benefits Tax Assessment Act
– A New Tax System (Goods and Services Tax) Act
– Income Tax Assessment Act
– Taxation Administration Act
– other taxation laws, including taxable payments annual reporting, fringe benefits tax (for collection and recovery), wine equalisation tax, luxury car tax and fuel tax
– Privacy Act
– ATO Lodgement requirements
– Accounting principles and practices
– Accounting and GST terminology used when preparing and submitting BAS and IAS for a range of business types
– Scope of limitations of services that can be provided by a Registered BAS Agent under the TAX Agent Services Act compared to those in a working environment in the industry.

FNSTPB412 – Establish and maintain payroll systems
This unit applies the skills and knowledge required to record and prepare payroll documentation, respond to enquiries and process accurate payroll data for computerised systems.

It applies to individuals and Business Activity Statement (BAS) agents, who use a range of organisational and other specialist techniques to manage payroll systems.

They may work directly for organisations or be small business owners, contractors or service providers.
Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed to meet the education requirements of the Tax Practitioners Board (TPB).

Legislative and regulatory requirements will include:
– Scope of services offered by a business activity statement (BAS) agent providing payroll services
– Key principles of award and enterprise agreements and industrial instruments required to maintain payroll systems
– Best practices relevant tot payroll operations, including Single Touch Payroll
– Legislative and record keeping requirements that affect business operation and reporting requirements relevant to payroll, including:
o Fair Work Act
o National Employment Standards, including current Commonwealth, State and Territory industry and modern awards, and enterprise bargaining agreements
o Superannuation Guarantee (Administration) Act
o Workers compensation
o State payroll tax relating to payroll activities
o Privacy Act and requirements relating to confidentiality and security of records
o Higher Education Loan Program (HELP)
o Medicare levy
o Tax Agent Services Act (TASA)
o Individual employment agreements
o Commonwealth, state and territory leave Acts, including annual, personal, paid parental and long service
o Australian Bureau of Statistics (ABS) Act
– Current Australian Taxation Office (ATO) requirements relating to payroll
systems, including:
o Australian business number (ABN)
o Income statements employment termination payments (ETP’s)
o Tax file number (TFN) declaration
– Tax Practitioners Board (TPB) requirements relating to payroll systems, including:
o Registration and scope of services documentation requirements for BAS agents
o Code of professional conduct
– Key requirements of taxation law relating to payroll systems, including:
o Pay as you go withholding (PAYGW) tax
– Key aspects of routine and non-routine requirements for payroll, including:
o Routine: award payments, salary amount, salary packaging, superannuation guarantee and superannuation reporting
o Non-routine: termination payments and superannuation guarantee charge

Overall, students will study and complete activities relating to the following pieces of llegislation as required by the Tax Practitioners Board (TPB):
• interpret and comply with relevant provisions in the following Acts and their associated regulations:
o Tax Agent Services Act 2009 (TASA 2009)
o Fringe Benefits Tax Assessment Act 1986
o Superannuation Guarantee (Administration) Act 1992
o Superannuation Guarantee Charge Act 1992
o A New Tax System (Goods and Services Tax) Act 1999
o Income Tax Assessment Act 1997
o Income Tax Assessment Act 1936
o Taxation Administration Act 1953
o Privacy Act 1988
• interpret and comply with relevant ATO and TPB requirements, including TPB registration requirements where applicable
• apply GST terminology and appropriate application to financial transactions
• meet taxation requirements for business purposes and taxation parameters related to a range of business types
• use relevant accounting terminology when maintaining accounting records for a variety of business types for taxation purposes
• accurately complete all sections of both BAS and IAS for multiple entity types
• lodge statements within the allocated timeframe.

Study Mode
Self-paced completed online in your own time, at your own pace.
This course is delivered using an asynchronous study methodology, utilising mainly online delivery (eLearning) of learning materials and assessment resources.
We provide our students ongoing support throughout the course duration via telephone, emails and/or virtual online meetings, on request.

Flexible Duration
Up to 3 months – Can be extended up to and no longer than 3 months depending on course progression.

Study Load
Self-Paced – Completion of one unit per month is recommended to ensure ongoing progression and completion within the course duration.

Start Date
Start anytime

Course Completion/Pathways
Students obtaining a ‘competent’ result for the listed units of competency will be able to register with the Tax Practitioners Board (TPB) as a BAS agent or tax agent. Information on how to register with TPB can be found here.

*Note: Australian College does not guarantee successful completion of the course nor guarantees a particular employment outcome on completion of the qualification.’

Career Opportunities
After completion of the FNSSS00004 BAS Agent Registration Skills Set course, graduates could become a registered BAS agent or a registered tax agent.

If students apply to register as a BAS agent for the first time, they will need to meet the TPB’s requirements for registration, including the qualification requirements. Additional requirements such as relevant experience and being a fit and proper person must also be met as part of the application process.

TPB may also accept previous versions of the units completed in this skill set, providing applicants can demonstrate knowledge of the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct.

For more information on registering with the TPB visit their website here.

This course does not have mandatory entry requirements as outlined in the training package. However, students entering this course may hold a qualification in bookkeeping or accounting at
a Certificate IV level or higher issued by a Registered Training Organisation (RTO).

They may also work towards a current Certificate IV or higher qualification such as a Diploma of Accounting.

In addition to the above, Australian College has following admissions criteria:
– students must be minimum 18 years of age
– complete the pre-enrolment process including the Language, Literacy and Numeracy test
– depending on the unit, students may be required to interact with actual or simulated team members, clients and staff and may be required to participate in audio/video-recorded role-plays with others
– obtain their Unique Student Identifier (USI) and provide it to Australian College. Information on how to obtain a USI can be found here.
– agree to comply with Australian College policies and procedures as published on the website and outlined in the Student Handbook
-pay all fees as outlined in the Enrolment Terms and Conditions

Students must have access to and be able to operate:
– an internet-enabled PC/laptop or similar running a current operating system (eg Windows 10 or Mac OSX)
– an audio/video recording device (such as mobile phone) for the purpose of preparing audio/video assessment recordings
– Microsoft Office (or compatible software)
– have the ability to access/install trial versions or licenced accounting software such as MYOB
– current web browser
– Adobe Acrobat Reader or another PDF document viewer
– valid email address

Important! Students must have access to a real workplace such as an accounting firm as well as access to a supervisor as outlined on the Tax Practitioners Board website here.

Overseas Students Policy
This course is not available to students on an Overseas Student Visa.

As defined in the ESOS Act 2000, Overseas students are not eligible to apply to enrol in this nationally recognised course, nor are they eligible for certification. Please refer to the Enrolment Terms and Conditions.

This course is delivered using an asynchronous study methodology, utilising mainly online delivery (eLearning) of training materials supported with emails and phone calls with the trainer and assessor, on request.

Self-paced completed online in your own time, at your own pace. We provide our students ongoing support throughout the course duration via telephone, emails and/or virtual online meetings. It is recommended that students have access to a real warehouse work environment to be able to practice their skills while learning and completing assessment tasks which may require warehouse specific equipment and tools.

*Note: It is the student’s responsibility to organise their own access to a real work specific environment for the course.

Assessments
Assessments are mainly conducted online and include written tasks, knowledge questions, projects and practical demonstrations.

At least 40% of the assessment tasks will be supervised by an independent supervisor as outlined in the ‘Independent Supervisor Checklist and Declaration Form’ provided by Australian College to the Students in the Assessment Information.

To complete assessments, students must have access to:
– office equipment, technology, software and consumables
– an integrated financial software system such as MYOB
– workplace reference materials such as procedural manuals and company policies
– actual or simulated payroll data
– relevant legislation and industry materials
– ATO and TPB materials available, including access through the internet
– access to an independent supervisor

To ensure we gather all types of evidence as required by the training package and unit requirements, various assessment methods are being used to assess the student’s competencies.
Following are assessment methods used for this qualification:

• Knowledge/Theory based assessment consisting of questions and answers
• Case Studies – includes analysis of case studies and answering questions
• Projects – depending on the unit, projects may have to be completed in a simulated environment or in a real workplace
• Workplace practical activities and observations, including role-plays
• Third Party Reports
• Portfolio Builder

Please note that some of the practical activities must be demonstrated in a simulated work environment and will have to be video recorded and submitted via Australian College LMS for marking.

This qualification does not require mandatory work placement.
However, Australian College recommends students to have access to work in a bookkeeping or accounting business to be able to practice and complete assessment tasks for this course.
During their work experience students will perform tasks as outlined in each unit of competency.

Please note: Students must complete at least 40% of their assessments under some form of independent supervision as outlined on the Tax Practitioners Board website here.

For more information on work experience, please contact the College via email at: [email protected]

RPL and Credit Transfer is available for all students to consider. Students will be provided with information about RPL and Credit Transfer prior to enrolment. Australian College will recognise the AQF qualifications and statements of attainment issued by other RTO’s, upon verification with the issuing organisation.

For more information on RPL and Credit Transfer email us at [email protected] 

Course Fees – $495

PAYMENT OPTION 1 – Full payment
PAYMENT OPTION 2 – Pay with Zip Money