what is tpb course

How do I become a tax accountant in Australia?

To become a Registered Tax Agent, the person must have previous qualifications and relevant work experience in Accountancy. For most, this means a Diploma and/or Advanced Diploma of Accounting, plus further study by approved courses by the Tax Practitioners Board in Australian taxation law and commercial law.

How do I become a BAS agent in Qld?

Registering as an individual BAS agentYou must be at least 18 years of age to be eligible to apply.You must be a fit and proper person.You must satisfy the qualification and experience requirements.You must maintain, or will be able to maintain, professional indemnity insurance cover that meets our requirements.More items...•

What is a BAS agent Australia?

BAS Agents are trained and qualified to prepare and lodge Business Activity Statements (BAS) on behalf of their clients. They advise business owners of their obligations, entitlements and obligations in regards to the provision of BAS under government legislation.

What is a BAS service TPB?

BAS service is defined in the Tax Agent Services Act 2009 (TASA) as: ascertaining or advising about the liabilities, obligations or entitlements of a client under a BAS provision; or. representing a client in their dealings with the Commissioner of Taxation in relation to a BAS provision; and.

What can a BAS agent do?

BAS agents can advise, ascertain (provide certainty) and represent a client to the commissioner on BAS services which means they can: Design a system, in respect to business and the BAS provisions. Advise a business, in respect to business and the BAS provisions. Do everything a bookkeeper can do.

Can anyone do BAS?

If anyone provides BAS services for a fee or other reward, they must be registered with the Tax Practitioners Board (TPB). There are severe penalties for anyone providing BAS services for a fee or reward or advertising BAS services while unregistered.

Can bookkeepers lodge BAS?

If your bookkeeper is employed in your business, s/he is able to prepare and/or lodge your BAS on your behalf. However, if your bookkeeper is a contractor, s/he must be a registered BAS Agent in order to provide you with BAS services.

What can a bookkeeper not do Australia?

A Bookkeeper (who is not a registered agent) can process the system but cannot design, approve, or review the system in a manner that the client is 'relying' on the unregistered Bookkeeper. The advice, design, review of GST and payroll is included as an area of BAS Agent services.

Basic accountancy principles

The information below summarises the key requirements for a Board approved course in basic accountancy principles.

Australian taxation law

The information below summarises the key requirements for a Board approved course in Australian taxation law:

Commercial law

The information below summarises the key requirements for a Board approved course in commercial law:

TASA, including the Code

New applicants for registration who are required to have completed a Board approved course in Australian taxation law must ensure that their course includes a component of study in the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).

Mix and match approach to Board approved courses

Until tertiary institutions, registered training organisations and other providers approved by us are equipped to deliver Board approved courses, the concept of a Board approved course is likely to require applicants to rely on the subjects they have studied in degrees and other courses to meet the educational qualification requirements prescribed by the Tax Agent Services Regulations 2009 (TASR). As a result of this, the Board has adopted a mix and match approach in determining, for the purposes of a tax agent registration, whether an applicant has completed a Board approved course.

Search for Board approved courses and units

Use our online tool to check if the courses or units you have completed, or intend to complete have been approved by the Board.

TASA, including the Code

New applicants for a BAS agent registration who are required to have completed a Board approved course in basic GST/BAS taxation principles (for BAS agents) and Australian taxation law (for tax agents and tax (financial) advisers) must ensure that their course includes a component of study in the TASA, including the Code.

Mix and match approach to Board approved courses

Until tertiary institutions, registered training organisations and other providers approved by us are equipped to deliver Board approved courses, the concept of a Board approved course is likely to require applicants to rely on the subjects they have studied in degrees and other courses to meet the educational qualification requirements prescribed by the Tax Agent Services Regulations 2009 (TASR)..

Search for Board approved courses and units

Use our online tool to check if the courses or units you have completed, or intend to complete have been approved by the Board.

CPE and COVID-19

We would encourage you to explore and undertake online CPE offerings. These online activities are becoming more readily available during this difficult time. You can register for our free webinars and similar events held by the Australian Taxation Office, including their Open Forums.

CPE activities

There is no requirement under our policy to attend paid courses. We accept free training as long as it is relevant to the services you provide and develops your relevant personal knowledge and skills. Further, they should be provided by persons or organisations with suitable qualifications and/or practical experience in the relevant subject area.

CPE changes

We did not propose any changes for conditional agents as part of this review, but we may review all conditions at some point in the future.

CPE hours

Registered tax practitioners must exercise their professional judgement as to what is relevant, but if the hours you are doing for your other requirements are relevant to the tax (financial) advice, tax agent or BAS services you provide, you can claim them for TPB purposes as well.

CPE exemptions

We would need to assess your circumstances on a case-by-case basis. You can contact us for assistance.

Structured and unstructured CPE

Structured CPE has a clear set of objectives, where the participant will seek or receive a specific learning objective and the CPE activity will provide a structured means to achieve that learning objective.

Rolling over CPE

Unfortunately, you are not able to carry over or bank your CPE hours. To ensure relevant knowledge and skills are maintained, a minimum level of relevant CPE is required to be completed each CPE period.

Basic Accountancy Principles

• The information below summarises the key requirements for a Board approved course in basic accountancy principles. Back to Top ↑

See more on tpb.gov.au

Australian Taxation Law

Commercial Law

Tasa, Including The Code

Mix and Match Approach to Board Approved Courses

Search For Board Approved Courses and Units