Unit Code: ATL101.1
Unit Title: GST/BAS Taxation Principles Challenge Exam (2025)
(equivalent to CPE05 BAS and payroll challenge exam)
Accreditation: TPB Approved
CPE Hours: 6 CPE hours gained on completion (unless the unit forms part of your base qualification)
Enrolment term: 90 days
Price: $825.00 including GST

Objective: The GST/BAS Taxation Principles Challenge Exam is designed to meet the Tax Practitioner’s Board requirements for an approved course in basic GST/BAS taxation principles and covers the topics and learning outcomes that are included in the Board-approved course.

The GST/BAS Taxation Principles Challenge Exam is a theory and activity-based assessment providing candidates with an opportunity to demonstrate competence in Activity Statement and Payroll tasks in the following areas:

• Completion of GST calculations and Activity Statements for multiple entities
• Execution of payroll tasks, including complex calculations
• The application of the legislation relevant to the tasks a BAS Agent must be able to perform competently.

Important Information:

Resource Requirements: Internet, computer, calculator, venue and a supervisor

Pass Mark: Candidates must achieve an 85% pass mark overall

Attempts: Two (2)

Duration: Suggested reading and research time – 480 minutes. You will have 45 minutes to complete each of the four components of the examination, with an optional 15-minute interval between each component, allowing a total of 240 minutes.

Assessment Conditions: The examination component of the unit must be completed under independent supervision in compliance with the Tax Practitioner Board requirements.