Why BAS and Accounting Skills Matter to Melbourne Employers in 2026

Every business needs someone who knows where the money went.

Preferably before the Business Activity Statement (BAS) is due.

For Melbourne businesses, accurate bookkeeping, payroll and financial administration are not simply back-office tasks. They affect cash flow, employee payments, superannuation, GST reporting and the information business owners rely on when making decisions.

That is why employers value people who can do more than enter transactions into accounting software. They need employees who understand what the figures mean, recognise when something looks wrong and know when an issue needs to be escalated.

The work is changing—not disappearing

It would be easy to say that bookkeeping jobs are simply “booming”, but the Australian labour-market data tells a more useful story.

Jobs and Skills Australia reported that, over the five years to November 2024:

• accounting clerk employment increased by 10.5%
• bookkeeper employment decreased by 8.3%
• payroll clerk employment increased by 27.1%
• accountant employment increased by 3.6%.

Future projections are also different across occupations. Employment growth to May 2029 is projected at 8% for accountants, but only 0.2% for accounting clerks and 0.6% for bookkeepers.

This does not mean bookkeeping and accounting support skills are no longer needed. It suggests that job boundaries are changing.

A Melbourne employer may not advertise for someone whose only responsibility is bookkeeping. Instead, BAS, payroll, reconciliations, reporting and accounting software may form part of a broader accounts officer, finance administrator, payroll officer, assistant accountant or office management position.

The opportunity is therefore not in being the fastest person at data entry. It is in being the person who can enter the information, check it, understand it and explain it.

Payroll compliance became even more immediate in 2026

Since 1 July 2026, Payday Super has required employers to pay super guarantee contributions at the same time as employees are paid.

This increases the importance of maintaining accurate payroll information, correctly identifying qualifying earnings and ensuring payroll and superannuation systems work together properly.

A mistake that may previously have been identified during a quarterly review can now create a problem every pay cycle.

Payroll is, unfortunately, not an area where “close enough” is an accepted accounting method.

People working with payroll need to understand more than which button to press. They need to know how employee information, earnings, leave, PAYG withholding, superannuation and reporting obligations connect.

BAS work is more than completing a form

A Business Activity Statement can involve GST, PAYG withholding, PAYG instalments and other reporting obligations.

Before an activity statement can be prepared, the underlying records need to make sense. That may involve:

• reconciling bank and credit card accounts
• checking how transactions have been classified
• reviewing GST coding
• identifying missing or duplicated transactions
• maintaining payroll records
• preparing reports
• following up incomplete documentation
• communicating discrepancies clearly.

Accounting software can automate part of this work, but it cannot take responsibility for the result. Software will usually process what it is given—even when what it is given is wrong.

This is where trained accounting and bookkeeping staff add value. They understand the process behind the software and can recognise when the output does not match the underlying business activity.

A qualification is not the same as BAS agent registration

This distinction is important for students and employers.

A person does not automatically become a registered BAS agent by completing an accounting or bookkeeping qualification.

For the main BAS agent registration pathway, the Tax Practitioners Board (TPB) requires applicants to hold at least a Certificate IV or higher qualification in bookkeeping or accounting and complete an approved course in GST/BAS taxation principles.

Applicants must also meet relevant experience requirements. These are generally:

• 1,400 hours of relevant experience within the previous four years; or
• 1,000 hours within the previous four years for eligible voting members of a recognised BAS or tax agent association.

Applicants must also be at least 18, be considered a fit and proper person and meet professional indemnity insurance requirements.

Registration is generally required when a person or business provides BAS services for a fee or other reward. Employees performing accounting or BAS-related work for their own employer may be treated differently under the TPB rules.

The qualification provides the educational foundation. Registration requires the complete TPB pathway.

What makes someone useful to an employer?

Employers are unlikely to be impressed by a candidate who can recite the definition of GST but cannot reconcile an account or explain why a figure is incorrect.

Useful accounting employees combine technical knowledge with practical habits. They:

• work accurately and maintain clear records
• understand payroll, GST and accounting processes
• use accounting software confidently
• notice discrepancies instead of ignoring them
• meet reporting deadlines
• communicate clearly with business owners, colleagues and external accountants
• understand the limits of their role and seek advice when required.

These capabilities matter in accounting practices, but they are equally valuable in trades businesses, professional services firms, retailers, not-for-profit organisations, property businesses and growing small enterprises.

Australia had more than 2.7 million actively trading businesses at 30 June 2025, including almost one million employing businesses. That represents a substantial number of organisations that need financial records, payroll and compliance processes to operate properly.

Building these skills with NBIA

NBIA’s FNS40222 Certificate IV in Accounting and Bookkeeping develops skills across business activity statements, payroll systems, financial reports, financial transactions, budgeting and computerised accounting systems.

It can suit people who are:

• beginning a career in accounting or bookkeeping
• moving from administration into an accounts role
• already working with payroll or financial records
• seeking a formal Australian accounting qualification
• working towards the educational component of a BAS agent registration pathway.

Students who already hold a suitable accounting or bookkeeping qualification may instead need to consider the FNSSS00004 BAS Agent Registration Skill Set, depending on their previous studies and the current TPB requirements.

NBIA delivers its courses online and self-paced, with access to trainers and assessors. The aim is not simply to teach students how to complete an assessment. It is to help them understand the tasks they may be expected to perform in an Australian workplace.

Because employers do not need another person who knows where the “reconcile” button is.

They need someone who knows whether it should be clicked.

Is this pathway right for you?

Accounting and BAS-related work can suit people who enjoy organised systems, problem-solving, accuracy and helping businesses understand their financial position.

A qualification cannot guarantee a particular job or BAS agent registration. It can, however, provide a structured way to build the technical knowledge and practical capability needed to pursue accounting, bookkeeping, payroll and finance-support opportunities.

Before enrolling for the purpose of BAS agent registration, students should review the current TPB requirements and confirm which education and experience pathway applies to their circumstances.

Speak with an NBIA Course Advisor to compare the Certificate IV in Accounting and Bookkeeping and the BAS Agent Registration Skill Set.

Sources

• Australian Bureau of Statistics, Counts of Australian Businesses, including Entries and Exits, July 2021–June 2025.
• Australian Taxation Office, Payday Super for employers.
• Jobs and Skills Australia, Australian Jobs 2025.
• Tax Practitioners Board, BAS agent registration.
• Tax Practitioners Board, Qualifications and experience for BAS agents.
• Tax Practitioners Board, Relevant experience for BAS agents.
• National Business Institute of Australia, Certificate IV in Accounting and Bookkeeping FNS40222.
• National Business Institute of Australia, BAS Agent Registration Skill Set FNSSS00004.