GST/BAS Challenge Exam

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Your pathway to achieving BAS agent registration

The Tax Institute’s GST/BAS Challenge Exam is provided as a dedicated pathway for candidates seeking to register as a BAS agent. Ideal for bookkeepers, new profession entrants, and small business owners, the GST/BAS Challenge Exam satisfies the assessment requirements of the Tax Practitioners Board (TPB). 

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1300 TAX EDU
(1300 829 338)

  • 2 hour exam
  • Certification exam
  • Awarded by The Tax Institute authority

Formalise your knowledge of common BAS tasks and the payroll system

The GST/BAS Challenge Exam is offered as a stand-alone assessment to bookkeepers and GST/BAS providers, who have notified the Tax Practitioners Board (TPB) of their recognition of prior learning (RPL), however have not yet satisfied the requirement for 40% of assessment through a supervised exam.

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The Tax Institute has over 70 years’ experience as Australia’s leading educator and professional association in tax. We exist to enhance the credentials of tax professionals through training and education, knowledge products, and our internationally respected CTA designation.


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  • TPB tick
    Satisfies the assessment requirements of the Tax Practitioners Board (TPB).
  • BAS and payroll expertise
    Seek recognition for your knowledge of common BAS tasks and the payroll system.
  • Convenient
    Start, and finish, anytime, and in any location Australia-wide.


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Program detail

Exam structure

The GST/BAS Challenge Exam is a supervised, live assessment to demonstrate competence in BAS tasks for which you are given one (1) hour and 45 minutes to complete, with an additional 15 minutes reading time.

The GST/BAS Challenge Exam is case-study based with the expectation of candidates to:

  • complete a GST calculation and BAS statement
  • perform payroll tasks on calculations such as gross wages, superannuation, PAYG
  • perform short answer questions on applying legislation relevant to the work of a bookkeeper.


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Modes of study
A woman holding a document of her qualifications and experience


Assessment-only allows candidates to accelerate their studies by progressing directly to the assessment for the subject based on prior study, qualifications and experience.

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More information
Who is it for?

The GST/BAS Challenge Exam is ideal for:

  • existing bookkeepers and BAS agents seeking registration
  • new entrants
  • school leavers
  • small business operators.
Entry requirements

There are no enforced prerequisites for enrolling in the GST/BAS Challenge Exam, however:

  • language, literacy and numeracy skills to a School Certificate (year 10) education are assumed
  • an understanding of how to use personal computers and Microsoft Windows is essential
  • an introductory MYOB knowledge, basic knowledge of Microsoft Excel and using interactive PDF documents are preferred.
Recognition and exemptions

For further information please contact one of our education advisers on 1300 TAX EDU (1300 829 338) or email

English language requirements

English language requirements

The English language proficiency requirements for admission to the Graduate Diploma in Applied Tax Law are detailed on the application form ( As the language of tax law is highly nuanced and relies on knowledge of English language reading and writing scores at a minimum score required:

  • International English Language Testing System (IELTS) 7 rating (minimum 6.5 in speaking and listening; minimum 7 in reading and writing), or
  • Test of English as a Foreign Language (TOEFL) 94 (minimum 76 in speaking and listening; minimum 94 in reading and writing), or
  • six years of high school study with the language of instruction in English (see

If you do not meet the English language entry requirements you should contact the Education Division on 1300 TAX EDU (829 338) to discuss your enrolment options.

For further information about the support provided by the Institute for students who do not meet the language entry requirements or otherwise require language support, read the Policy 5 at on Reasonable adjustment, special consideration and support for students at risk.



  • 2 hour online exam
  • Formally supervised
  • Minimum 85% pass mark required.
Complimentary materials

All candidates receive complimentary access to the following resources to prepare for the examination:

  • TASA 2009 and the Code of Professional Conduct webinar
  • GST, BAS and payroll activity webinar
  • GST and payroll notes
  • additional resources that include materials and readings from the ATO website (e.g. BAS form etc.).

The exam is open-book, in which candidates are permitted to bring study and reference materials, and calculators.

Candidates are encouraged to print reference material from the Australian Taxation Office (ATO) website, as it is a requirement to keep informed and up-to-date with legislative changes, and familiarise themselves with the GST – completing your activity statement booklet prior to your exam.

However, electronic devices such as mobile phones, iPads, iPods, electronic organisers or any similar device capable of storing text or other restricted information are prohibited from use during the exams.



Assessment task Pass mark Weighting




Technology requirements

To undertake the GST/BAS Challenge Exam you will need to ensure you have access to a computer with reliable internet access and Microsoft Excel.


For further information please contact one of our education advisers on 1300 TAX EDU (1300 829 338) or email

Career outcomes

On completion of GST/BAS Challenge Exam career opportunities include, but are not limited to:

  • registered BAS agent
  • bookkeeper.
Corporate and tailored solutions

Corporate and in-house

The Tax Institute can offer group discounts, corporate graduate course solutions, and customised or in-house training options for your firm.

Speak to Guy Burrows on +61 2 8223 0069 or email to enquire about our partnering arrangements for corporate and in-house options.

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¹You must comply with The Tax Institute’s remote examination procedures.

Fees are quoted in AUD, are inclusive of GST where applicable, and are subject to change without notice.



Course type Price
Challenge Exam only + exam resources $660 (inc GST)

Course fees attract GST.

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