Skills come<br>from knowledge

Skills come
from knowledge

Challenge Exam

Your path to registering as a tax agent


Course overview

The GST/BAS Challenge Exam component of our Course in Basic GST/BAS Taxation Principles 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.


More information


Who is it for?

The Tax Institute was approved as a course provider under TPB(I) 07/2011 Schedule 2 of the Tax Agent Services Regulations 2009 on 29 July 2011.

The Institute offers the challenge exam for those bookkeepers and GST/BAS notifiers who have:

  • received their qualifications under recognition of prior learning (RPL), but
  • have not satisfied the required 40% of assessment through a supervised  exam.

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Exam content

The GST/BAS Challenge Exam will test content areas from the two (2) course units:

  • FNSBKG404A Carry out business activity and instalment activity statement tasks
  • FNSBKG405A Establish and maintain a payroll system.

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; along with short answer questions on applying legislation relevant to the work of a bookkeeper.

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Exam resources

Upon enrolment to complete the GST/BAS Challenge exam, candidates will receive access to the following resources to prepare for the examination:

  • GST, BAS & Payroll activity webinar
  • GST notes
  • payroll notes
  • additional resources: such as materials/ readings from the ATO site e.g. BAS form etc.

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Exam structure

The GST/BAS Challenge Exam is a live assessment to demonstrate competence in BAS tasks for which you are given one (1) hour and forty five (45) to complete, with an additional 15 minutes reading time totalling two (2) hours.

A minimum mark of 85% is required to pass the exam.

Delivery is flexible, allowing you to choose to be examined remotely, at a time convenient to you and your supervisor. At enrolment, you are responsible for nominating your preferred exam date, time, exam venue and supervisor. Your nominated exam date and venue must allow for a minimum of seven (7) business days for processing your application.

If you are choosing the remote exam option, download the remote exam policy and procedure for more information.

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Exam delivery

The GST/BAS Challenge Exam is an open book exam, in which candidates are permitted to bring study materials, reference materials and calculators. We encourage candidates to print reference material from the Australian Taxation Office (ATO), and you should be familiar the “GST - completing your activity statement” booklet prior to your exam.

As a BAS agent, it is a requirement to keep informed and up to date with legislative changes, thus it is an expectation that you would have reference materials in regular use which will be helpful in the exam.

Please note: 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.

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Technology requirements (remote exams)

To undertake the exam you will need to ensure you have access to a computer with reliable internet access and Microsoft Excel. You must also comply with the requirements outlined in the Institute's remote exam policy.

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Contact us

To contact our Education Division, submit a course enquiry, call +61 2 8223 0038 or email to discuss your personal education requirements.

Enquiry form | Contact us

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