Lodging your business activity statement (BAS) doesn’t need to be difficult, but if you don’t have skills and knowledge to lodge correctly in can be time-consuming and costly. So, if you’re self-employed and are required to lodge a BAS for your business, this online course will help you do it right to avoid unnecessary penalties.
Introduction to Business Activity Statements – BAS is an online professional program that will provide you with the skills and knowledge required to process business taxation requirements related to Business Activity Statements (BAS) and Instalment Activity Statements (IAS), including the completion of Activity Statements.
On completion of this BAS course, you will discover legislative and regulatory requirements, learn how to recognise and apply GST implications and confidently compile and reconcile activity statements.
Note: To provide BAS services in Australia, agents must be registered with the Tax Practitioner’s Board (TPB). Please see the TPB for licensing requirements.
Course Structure
Unit - Carry out business activity and instalment activity statement tasks
- Legislative, regulatory, industry and organisational requirements
- Tax obligations
- Australian Taxation Office (ATO)
- The cash system
- The accrual system
- The rules
- Rulings
- Managing more than one business under an ABN umbrella
- Company tax
- The AUASB
- Property register
- Income tax legislation
- The use of IT software and equipment
- Organisational and industry requirements
- National Tax Practitioners board requirements
- Code of professional conduct
- Conduct of personal affairs
- Account for money or other property
- Conflict of interest
- Confidentiality
- Maintain knowledge and skills
- Ascertaining a client’s state of affairs
- Ensuring tax laws applied correctly
- Taxation laws
- Advising clients rights and obligations under taxation laws
- Investigations / Outcomes
- Administrative sanctions
- Civil penalties
- Change of circumstances
- Law and Ethics
- BAS agent services
- Tax agents
- Specialist financial services
- Accessing information
- Networking
- Lodgement schedules
- Payment advice
- BAS concessions
- Annual GST reports
- Superannuation levy
- Unreported transactions
- Penalties and payment options
- Industry code of conduct
- Governing bodies
- Corporations legislation
- Financial Services Reform ACT (FRSA)
- Equal employment opportunities
- Affirmation action legislation
- Privacy legislation
- Consumer credit code
- Health and safety legislation
- Record keeping
- Whistle blower legislation
- All legislative requirements
- Code of Banking Practice
- Code of conduct
- Policy and procedure
- Integrity
- GST principles
- Adjustments
- Calculating GST
- Tax invoice requirements
- Registered for GST
- Registered for ABN
- Not registered for GST
- Entering cash transactions
- Processing accounting data
- Reconciliations
- Calculating and reconciling total salaries
- Calculating pay as you go instalments
- Amounts withheld
- PAYG systems instalments and records
- PAYG tax withheld
- Calculating WET and GST
- Fringe benefits tax (FBT)
- FBT liability
Study Hours
Estimated duration 15 hours
Course Delivery and Start
Start anytime, self-paced and 100% online
Assessment
Assessment will be comprised of written exercises, including short-answer questions, reflective tasks, short reports and/or projects. There are no examinations or due dates for assessment. As a result, you can complete training in your own time and at your own pace with the assistance of unlimited tutor support.
Testimonials
Excellent way to study online
A.Raj, Darra, QLD | Introduction to Business Activity Statements – BAS
Course material was easily understood
S. Miller, North Richmond, NSW | Introduction to Business Activity Statements – BAS
I found the whole experience very good, it was easy to understand and was given very informative information.
I enjoyed the process, and would recommend it to friends and family that were interested in learning more about finances and business activity statements.
I also was happy that I could learn at my own pace, which made it easier on my workload.
Fiona | Wallaroo, SA | Introduction to Business Activity Statements – BAS
About Us
Graduation
A Certificate of Attainment and Statement of Results will be issued upon successful completion of this course.
How to Enrol
Enrol Online: Enrol Now
Enrol via Live Chat (Business Hours)
Enrol via Telephone 1300 76 2221 (Business Hours)
Enrol via Purchase Order/Tax Invoice
Enrolling Multiple Staff?
To enrol multiple staff, please complete the Employer Enrolment Form. We’ll be in touch within 60 minutes during business hours!
Payment Options
Visa, Mastercard, BPAY and EFT/Direct Deposit. Please allow 1-2 Business days for processing for EFT and BPAY.
Course FAQs
Why Choose Australian Online Courses?
- Professional development that is widely recognised and respected;
- Improve your employment opportunities;
- Study online, anywhere via our elearning system;
- High-quality professional development programs written by industry experts;
- All course materials provided online – no textbooks to buy;
- Unlimited tutor support via email;
- We offer twelve (12) months’ access, with extensions available upon application (fees apply);
- Course may be tax deductible; see your tax advisor.
Are there any entry requirements or pre-requisites?
There are no course or subject pre-requisites for entry into our programs. However, our professional development programs are generally intended for people over the age of 18. In some circumstances, enrolments from younger people may be considered. Please complete the AOC Parent Guardian Consent Form prior to enrolling and submit here.
Are there any computer requirements?
To study online with Australian Online Courses you will need a computer (desktop PC/laptop) running a current/updated operating system with reliable high-speed internet access. You will need to use the Google Chrome browser to access your course.
When can I start this course?
You can start within 60 minutes during business hours when you enrol and pay in full with a credit card!
Credit card: Within 60 mins during business hours.
BPAY: Within 1-2 working days.
Internet Banking: Within 1-2 working days.
Cheque/Money Order: Upon receipt of mailed cheque.
How is this course delivered?
This course is delivered online via our easy-to-navigate Learning Management System (LMS), where you will discover interactive online learning/written content, resources and assessment.
Do I need to attend classes or undertake any work placements?
No. All courses are delivered online via our LMS and there are no work placement requirements in this course.
What support can I expect from Australian Online Courses?
Unlimited tutor support is available throughout your studies via email only during business hours Monday to Friday. Our Administrative team are available Monday to Friday via email, live chat and telephone.
I am an international student. Can I enrol into this course?
Yes! We accept enrolments from individuals both within Australia and internationally; location is no barrier to entry into our programs.
Career Pathways
Future growth
Strong
Unemployment
Low
Professional Development for:-
- Tax Accountant
- Bookkeeper
- Accountant
- BAS Agent