该资格反映了在金融服务和其他需要会计支持功能的行业中会计工作的角色。<br>业务活动声明（BAS）服务是一种税务代理服务，包括但不限于以下各项：准备或提交批准的有关纳税人在BAS规定下的债务，义务或权利的表格，向纳税人提供有关BAS规定的建议，使纳税人可以合理地期望其履行其纳税义务，并代表纳税人与专员联系提供BAS服务的人员。提供BAS服务的人员必须由税务从业者委员会注册，并且该资格目前被引述为满足注册的某些教育要求。其他条件适用，包括指定的经验期限。寻求BAS代理商注册的人员应向董事会检查当前的注册要求
This qualification reflects accounting job roles in financial services and other industries requiring accounting support functions.<br>A Business Activity Statement (BAS) service is a tax agent service that includes, but is not limited to, the following: Preparing or lodging an approved form about a taxpayer's liabilities, obligations or entitlements under a BAS provision, Giving a taxpayer advice about a BAS provision that the taxpayer can reasonably be expected to rely upon to satisfy their taxation obligations, Dealing with the Commissioner on behalf of a taxpayer in relation to a BAS provision.<br><br>Persons providing a BAS service must be registered by the Tax Practitioners Board and this qualification is currently cited as meeting some of the educational requirements for registration. Other conditions apply including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the Board as this is regularly under review.