Loading...
Loading component...
Course
BAS Advanced - Learning Manual
Select region to view the most relevant learning options:
Overview
Updated in January 2026, this learning manual is designed to give you an enhanced understanding of some of the more problematic areas of accounting for GST, such as:
- Timing rules for paying GST and claiming GST credits
- When the usual timing rules dont apply, including:
- progressive and periodic supplies
- asset financing (lease and hire purchase)
- deposits and part payments
- lay-by sales
- issue and redemption of vouchers - The margin scheme
- GST adjustments
- Correcting GST mistakes
- Importing and exporting goods and services
- Dealing with selected transactions (such as financial supplies and acquisitions, second-hand goods and barter transactions)
- Simplified accounting methods
- GST and annual private apportionment
- Reporting and paying GST annually
- Claiming fuel tax credits
This course consists of one downloadable PDF learning manual and one downloadable PDF appendix.
What you'll learn
- Apply both cash and non-cash methods of accounting for GST.
- Determine GST payable and input tax credits claimable for the appropriate tax period using the attribution rules.
- Apply the special timing rules in respect of progressive or periodic payments, lay-by or leasing arrangements.
- Calculate adjustments to GST paid or payable and input tax credit claimed or claimable, where adjustment events have occurred.
- Identify rules applicable to specific topics, including the margin scheme and second-hand goods.
- Identify important administrative requirements of the GST and Activity Statement regimes.
Who is this for ?
This course is designed for those in tax accounting roles with responsibility of preparing income tax returns and BAS statements, whether for an organisation or client, looking for more advanced knowledge in the preparation of activity statements.
Access period
365 daysFormat
Online - Self-pacedLanguage
EnglishCourse ID
140766282CPD/session
10 CPD hours
Members
AUD 440.00inc. GST
Non-members
AUD 770.00inc. GST