Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners
FNSBKG404A Mapping and Delivery Guide
Carry out business activity and instalment activity statement tasks
Version 1.0
Issue Date: May 2024
Qualification | - |
Unit of Competency | FNSBKG404A - Carry out business activity and instalment activity statement tasks |
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Description | This unit describes the performance outcomes, 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.This unit has application to a variety of financial services sectors. It is applicable to individuals working within enterprises and job roles subject to licensing, legislative, regulatory or certification requirements, including various aspects of taxation law (including but not limited to the Income Tax Assessment Act 1936, and the Income Tax Assessment Act 1997), other relevant legislation and Goods and Services Tax (GST) rulings.The Tax Practitioner's Board (TPB) administers specific educational and experience requirements for registration of BAS agents and sets specific assessment requirements that must be met.The varying Commonwealth, State or Territory requirements should be confirmed with the relevant body. | ||
Employability Skills | This unit contains employability skills. | ||
Learning Outcomes and Application | This unit applies to individuals who are responsible for providing business activity statement (BAS) services and related bookkeeping tasks across all industries and who are working directly for organisations or are small business owners, contractors or service providers. | ||
Duration and Setting | X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting. |
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Prerequisites/co-requisites | |||
Competency Field |
Development and validation strategy and guide for assessors and learners | Student Learning Resources | Handouts Activities |
Slides PPT |
Assessment 1 | Assessment 2 | Assessment 3 | Assessment 4 | |
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Elements of Competency | Performance Criteria | |||||||
Element: Identify individual compliance and other requirements |
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Element: Recognise and apply GST implications and code transactions |
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Element: Report on payroll activities |
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Element: Report on other amounts withheld, Pay As You Go (PAYG) instalments and taxes |
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Element: Complete and reconcile the Activity Statement |
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Element: Lodge Activity Statement |
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