BASIC GST/BAS TAXATION PRINCIPLES
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1 Includes latest required knowledge of TASA 2009 and the Code of Professional Conduct BASIC GST/BAS Satisfies the Tax Practitioners Board assessment requirements The Tax Education Program An approved provider by the Tax Practitioners Board taxinstitute.com.au
2 BASIC GST/BAS Satisfies the Tax Practitioners Board assessment requirements About Basic GST/BAS Taxation Principles Do you want a bookkeeping course that will help you meet the BAS agent education requirements? The Tax Institute s online course in basic GST/ BAS taxation principles meets the assessment requirements of the Tax Practitioners Board (TPB). It is provided to help bookkeepers and BAS agents seeking registration to acquire a detailed understanding of BAS tasks and the payroll system. Course benefits delivered online self-paced study easy access using MYOB software includes the Institute s TPB approved assessment flexible exam delivery can be purchased as individual units or bundled. Course structure The course is comprised of two nationally recognised training units delivered by Go Train Industry Pty. Ltd. (GTI) an RTO (20812) and the TPB approved assessment component: 1. FNSBKG404A Carry out business activity and instalment activity statement tasks 2. FNSBKG405A Establish and maintain a payroll system 3. GST/BAS Challenge Exam. Together these two units and the assessment make up the BAS Agent Registration Skills Set. The course is self-paced and can be completed according to your experience and timetable (2 12 months). Who it is for? Existing bookkeepers and BAS agents seeking registration Registered BAS agents seeking a course in basic GST/BAS taxation principles^ New entrants School leavers Small business operators Studying with The Tax Institute Online learning enables you to study at your own pace, wherever you are. You will receive current comprehensive electronic, online resources, as well as support from your assigned tutor. You will receive Institute student membership benefits for the duration of the course. Assessment Course units: Competency-based assessment includes a combination of short-answer activities, written questions, and major project assignment tasks. Challenge exam: The challenge exam is one and a half hours, conducted online. A minimum pass of 85 per cent is required. Delivery is flexible allowing the exam to be booked at a location convenient to you and your supervisor. If you choose remote exam option, you are responsible for nominating your preferred exam date, time, exam venue and supervisor at time of enrolment in the challenge exam*. ^Candidates who hold at least a Certificate IV Financial Services (Bookkeeping) or a Certificate IV Financial Services (Accounting) or higher will need to complete the above course if their qualification did not contain an equivalent course. This is required to maintain a BAS Agent Registration with the Tax Practitioner Board ( *You will need to comply with the Institute s remote exam policy by nominating a suitable supervisor and venue (the policy is available for download from our website taxinstitute.com.au/education/gst-bas-course 2 - THE TAX INSTITUTE - Basic GST/BAS Taxation Principles
3 BASIC GST/BAS Satisfies the Tax Practitioners Board assessment requirements Exemptions and industry recognition The Tax Institute was approved as a course provider under TPB(I) 07/2011 Schedule 2 of the Tax Agent Services Regulations 2009 on 30 June The Institute offers the GST/BAS course and challenge exam for those GST/BAS notifiers who: are required to complete a course in basic GST/BAS taxation principles have received their qualifications under recognition of prior learning (RPL), but not satisfied the required 40% of assessment through a supervised exam. Please note: To deliver the nationally recognised training units (FNSBKG404A and FNSBKG405A) The Tax Institute has an alliance with GTI a RTO Upon successful completion of the course you will receive a Statement of Attainment for the two nationally recognised units from GTI and a certificate of completion from The Tax Institute. Fees All prices are GST exempt except for the standalone Challenge exam. Option Unit Fee* 1 FNSBKG404A + FNSBKG405A + Challenge Exam $790 2 FNSBKG404A + Challenge exam $495 3 FNSBKG405A + Challenge exam $495 4 Challenge Exam $180 (inc GST) 5 Recognition of Prior Learning (RPL) + Challenge Exam $790 *Add $100 (incl GST) if you are sitting your Challenge exam at the Institute s venue. Conditions of enrolment To enrol in the course you will need to access our online learning management system (LMS). You must be able to provide and access the following information technology (IT) resources for the duration of the course units: an active address accessible from the computer you will use to access the LMS minimum ADSL or broadband internet connection with standard web browser software hardware such as: PC, laptop, or notebook that can read flash player software printer/scanner software programs such as: Adobe reader Adobe flash payer MS Explorer/Safari/Chrome/Firefox. Please note: This course assumes that you already have a basic knowledge of business documents and an understanding of how to use personal computers and Microsoft Windows. You will also need introductory MYOB knowledge as well as basic knowledge of Microsoft Excel and using interactive PDF s. Next steps 1. Call or taxeducation@taxinstitute.com.au to speak to a candidate advisor for more course information. 2. Enrol by completing the enrolment form attached to this brochure or visit taxinstitute.com.au/education to enrol online. 3. Upon receipt of your enrolment form the Tax Institute will be in contact with course confirmation details.
4 BASIC GST/BAS Satisfies the Tax Practitioners Board assessment requirements Learning outcomes FNSBKP404A Carry out business activity and instalment activity statement tasks Skills you will acquire: Communication skills to: confirm work requirements, using questioning and active listening as required; liaise with others, share information, listen and understand; and use language and concepts appropriate to cultural differences. Numeracy and IT skills to: accurately analyse, code, record and store data in accordance with organisational requirements; identify and make adjustments as necessary to any inconsistencies in numerical data; access and use appropriate financial management software, spreadsheets and databases; and use internet information. Analysis for accessing, interpreting and managing relevant financial data. Literacy skills for interpreting documentation and compiling reports. Self-management skills for complying with ethical, legal and procedural requirements. Problem solving skills to identify any issues that have the potential to impact on the Activity Statement compilation and lodgement process and to develop options to resolve these issues when they arise or refer to other professionals as appropriate. Organisational skills, including the ability to plan and sequence work to meet statutory, legislative, regulatory and organisational deadlines particularly with relation to the lodgement of Activity Statements. Teamwork skills to identify activities required with business owners and tax agents. Knowledge you will acquire: 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. 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. FNSBKP405A Establish and maintain a payroll system Skills you will acquire: Communication skills to: build relationships, determine and confirm work requirements, using questioning and active listening as required; liaise with others, share information, listen and understand; and use language and concepts appropriate to cultural differences. Numeracy skills for calculating gross and net pay, comparing differing rates of pay over a given time span of the same nature, preparing cash analysis sheets and reconciling figures. IT skills for accessing and using appropriate software such as spreadsheets and databases and using internet information. Analysis skills for accessing, interpreting and managing relevant financial data. Literacy skills to understand the organisation s financial policies and procedures and legislative procedures, write cheque or salary authorisations, prepare pay advice slips and maintain records. Self-management skills for complying with ethical, legal and procedural requirements. Problem solving skills to for reconciling figures and resolving employee enquiries within scope of own responsibility. Organisational skills, including the ability to plan and sequence work. Knowledge you will acquire: Award and enterprise agreements and relevant industrial instruments. Organisational policies and procedures. Relevant industry codes of practice. Relevant legislation from all levels of government that affects business operation, especially in regard to: Occupational health and safety Environmental issues Equal opportunity Industrial relations Anti-discrimination Taxation related to payroll activities. Structure of authority in organisations. Types of manual and computerised payroll systems. For more information please visit taxinstitute.com.au/education THE TAX INSTITUTE - Basic GST/BAS Taxation Principles - 4
5 Basic GST/BAS Taxation Principles Enrolment Form BASIC GST/BAS TAXATION PRINCIPLES ENROLMENT FORM This document will be a tax invoice for GST on completion and payment. Please retain original copy for your records. All prices quoted for non accredited course units include GST. All accredited course units are GST exempt. ABN PLEASE PRINT IN BLOCK LETTERS Enrolment Register Online Save time, register online at taxinstitute.com.au WD Mail GPO Box 1694 Sydney, NSW 2001 Fax I am applying for: Remote exam 1. FNSBKG404A + FNSBKG405A + Challenge exam $ FNSBKG404A + Challenge exam $ FNSBKG405A + Challenge exam $ Challenge exam $180 (inc GST) 5. Recognition of prior learning (RPL) + Challenge exam $790 (Please note there are certain requirements that must be meet when applying for RPL. Ensure you talk to our candidate advisor before applying for this option.) Add $100 (incl GST) if you are sitting your Challenge exam at the Institute s venue. It is essential you complete all information requested in this form. Candidate contact details Title: (Mr/Mrs/Miss/Ms/Other) Member no: (if applicable) First name: Last name: Date of birth: Home address: Suburb: State: Postcode: Tel: Mobile: Country: Business contact details Company: Postal address: Position: Suburb: Tel: Fax: State: Postcode: Preferred mailing address: Business Home Candidate declaration I understand that information contained in these forms may be provided to State and Commonwealth agencies and research organisations and I consent to that occurring. I certify that all details provided on these forms are correct, and I have read, understood and agree with the RTO* policies and procedures located at I declare that I: can meet the resource requirements specified understand, and accept all of the details and terms provided in the student guide have been offered the opportunity to request language and literacy support have been offered the opportunity to seek recognition of prior learning, and a mutual recognition process. understand my obligation and responsibilities as a candidate understand course cancellation and refund policy guidelines understand, and accept all the details and terms provided in The Tax Institute s remote challenge exam policy. Yes Signature: No Date: *The Tax Institute is delivering the two Nationally Recognised Training units in arrangement with GTI a RTO If you are enrolling in the course units you must read and adhere to the RTO policies and procedures for the duration of your course. Payment method Course fee (please refer to course fees above) Enclosed a cheque* for $ *Please make cheque payable to The Tax Institute in Australian dollars. Paid through the Institute s online payment facility at taxinstitute.com.au/education Please charge my credit card $ Card type: AMEX Visa MasterCard Diners Card no. / / / Expiry date: Cardholder s signature: Cardholder s name: If you DO NOT wish to receive any advice about our events and special discounted offers via mail, please tick this box. Join The Tax Institute The Institute is a Recognised Tax Agent Association (RTAA) and BAS Agents are able to join RTAAs to satisfy the membership requirement of TASR Voting member criteria will apply. I am interested in becoming a member of The Tax Institute. Please send me further details.
6 Level 10, 175 Pitt Street Sydney, NSW 2000 Tel: Fax: For information, please contact our education division: 0040EDU_03/12
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