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This qualification reflects accounting job roles in financial services and other industries requiring accounting support functions.
Persons providing a BAS service for a fee or other reward (other than employees) must be registered by the Tax Practitioners Board (TPB).
A Business Activity Statement (BAS) service is a tax agent service that relates to:
is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:
where it is reasonable to expect an entity to rely on the service for either or both of the following purposes:
1. To satisfy liabilities or obligations that arise or could arise under a BAS provision;
2. to claim entitlements that arise or could arise under a BAS provision.
This qualification is currently cited as meeting some of the educational requirements for registration (see Packaging Rules). Other conditions apply, including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the TPB as this is regularly under review.
More information and contact details for the TPB are provided in the FNS10 Information Kit available from the IBSA website.