HIVE is delighted to welcome you as a new learner to our institution. We take your learning journey seriously; our team is on hand to give you the support you require to realise your course completion.
The information found in our Learner Handbook is invaluable. You will want to download a copy for future reference and clarification as you complete your course.
A registered BAS Agent – prepares financial reports for the preparation and lodgement of Business Activity Statements (BAS); provides advice to clients assisting them in complying with the Goods and Services Tax (GST) regime and related legislation (Fringe Benefits Tax – collection only; calculation of employee superannuation guarantee payments; fuel tax rebates; PAYG, PAYI instalments). BAS Agents liaise with the client’s tax agent/accountant regarding income tax compliance issues. They participate in the formulation and monitoring of budgets and cash flow projections and assist in collecting accounts receivable by the business.
The bookkeeper’s role can also extend to identifying items required for Business Activity Statements (BAS). Persons providing a BAS service must be registered by the Tax Practitioners Board (conditions apply) and an FNS40215 Certificate IV in Bookkeeping, or equivalent or FNS40615 Certificate IV in Accounting or equivalent that includes the required two units that we provide in our qualification is currently cited as meeting the educational requirements for registration as a BAS Agent.
For more information about the BAS registration, please click on the Tax Practitioner’s Board website: https://www.tpb.gov.au
You must be registered with the Tax Practitioners Board to provide BAS services for a fee or other reward. For some people, registration is possible but might not be required.
What is a BAS Service?
A BAS Service is any service that relates to:
- Ascertaining or advising about the liabilities, obligations, or entitlements of an entity that arise or could arise in the future under a BAS provision, or
- Advising an entity about their liabilities, obligations, or entitlements of the entity or another entity that arise or could arise in the future, under a BAS provision, or
- Representing an entity in their dealings in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes
- To satisfy liabilities or obligations that arise or could arise under a BAS provision
- To claim entitlements that arise or could arise, under a BAS provision.
Examples of BAS Services:
- Installing computer accounting software and determining default GST and other codes tailored to the client
- Coding tax invoices and transferring data onto a computer program for clients
- Reconciling BAS provision data entry to ascertain the figures to be included on a client’s activity statement
- Filing in the activity statement on behold of an entity or instructing the entity which figures to include
- Ascertaining the withholding obligations for the employees of your clients, this includes the preparation of payment summaries.
Recognition of Prior Learning (RPL) may be defined in several ways, some more expansive than others. However, all definitions include the key notion that RPL involves assessing previously unrecognised skills and knowledge an individual has achieved outside the formal education and training system. RPL assesses this unrecognised learning against a qualification's requirements, with respect to both entry requirements and outcomes to be achieved. By removing the need for duplication of learning, RPL encourages an individual to continue upgrading their skills and knowledge through structured education and training RPL allows learners to shorten the amount of time they need to complete their qualification by removing the need to study previously learnt skills.
To recognise prior learning, it is necessary to:
Compare the informal or non-formal learning the individual has achieved against the learning outcomes or performance criteria of the course qualification for which the student is using as a basis for seeking entry or the award of credit, and determine the appropriate evidence to support the claim of prior learning.
- The process used to assess RPL applications may take the following forms, which are not mutually exclusive:
- Participation in modified versions of the assessment unit (i.e., Recognition of current competency)
- Assessment based on a portfolio of evidence
- Direct observation of a demonstration of skill or competence
- Reflective papers, journals, or portfolios that relate past learning to the current course or qualification's learning or competency outcomes.
- Provision of examples of the learners' work drawn from the workplace, social, community, or another setting in which the student applies their learning, skill, or competence
- Testimonials of learning, skill or competence, and combinations of any of the above
For evidence to be accepted, it must fulfil the below rules of evidence:
- The evidence must be valid. It must relate to the specific competency unit that has been identified
- The evidence must be authentic. It must be something the applicant has produced or something written about them
- Evidence must be sufficient and demonstrate complete competency against the information that underpins a competency statement
- The evidence must be reliable. It must show that the applicant can consistently perform a given competency to the required standard
- Evidence must be current; this is a particularly important aspect as the applicant must be able to demonstrate that their evidence is still relevant to the skills and knowledge they have.
Depending on the industry you have worked in, you may or may not have documentary evidence available; this should not deter you from seeking RPL, as the Assessor will work with you through the RPL process. You will also need to supply contact details of two work referees who can confirm your industry skills.
Step Two – Interview with Assessor
An Assessor will review the information you have provided and begin to match up your skills to the qualification units and elements. An interview will be arranged at this point, and you will have the opportunity to discuss and identify your previous experience with the Assessor. Your Assessor will have an industry-based conversation with you, and you will be required to answer industry-based questions to demonstrate your current skills and knowledge.
Step Three – Workplace Site Visit
If appropriate and possible, the Assessor will conduct a practical skills test at your place or another suitable location.
This is a further opportunity for you to demonstrate your level of competence. This assessment will focus on the skills required in the qualification for which you seek RPL. Your Assessor will identify the skills that they want you to demonstrate.
Who should apply for RPL?
Anyone may apply for RPL, but there are a few factors to take into consideration before you start the RPL process.
- Do you have relevant industry experience that matches the units for which you wish to gain competency?
- Do you have relevant life skills that match the units for which you want to gain competency?
- Have you completed formal or informal training closely aligned with the units for which you wish to gain competency?
Please note that HIVE does not offer Skill Victoria Government-funded RPL. All Skills Victoria government-funded learners who wish to receive RPL must pay the full fee-paying fee.
HIVE (RTO #22341) has been offered the opportunity by the Victorian and Federal Government to be one of the very few providers to provide Government Funded Training Courses via Skills First Program, and this saves learners thousands of dollars off the usual course price.
Eligibility for a Victorian Government-subsidised place via the Skills First Program is available if you live in Victoria, and you meet the government’s citizenship/residence requirements, and you meet the following criteria.
To be eligible, an individual must meet the general citizenship/residency requirements and Victorian Training Guarantee requirements as follows:
To meet general citizenship/residency eligibility requirements, an individual must be:
- An Australian citizen, or
- A New Zealand citizen, or
- A holder of a permanent visa
To meet the Skills First Program eligibility requirements, an individual must comply with the following criteria:
- You were under 20 years of age on the 1st of January, or
- You are seeking entry into a qualification that is at a higher level than any qualification you currently hold, and
- You can begin up to two government-subsidised courses in one year and do up to two government course at the same time, and
- You can begin up to two subsidised courses at the same qualification level (other than Foundation Skills) in your lifetime, regardless of whether you complete them. There is no lifetime limit on the number of Foundation Skills courses you can begin
If you are not eligible for a government-subsidised place, your training will be costed by our team.
Applications cannot be deemed eligible for funding under the Skills First Program if the applicant currently holds an Australian qualification equivalent to a Certificate IV or higher-level qualification regardless of the field of study.
Applications cannot be deemed eligible for funding under the Skills First Program if they currently hold overseas qualifications. Unless the applicant can show formal evidence that the overseas qualification has been assessed by the relevant Australian authority and does not have equivalency to an AQF qualification equal to a Certificate IV or high-level qualification regardless of the study. Certified evidence must be provided.
As part of the enrolment application process, you will be asked a series of questions relating to the above. You may be asked to provide relevant evidence to support your responses. You will also be required to sign a declaration attesting to the accuracy of your responses.