covering lexicons appearing on GST form and worksheet) 7. The obligations of a BAS agent under the Tax Agent Services Act 2009 (TASA 2009), including the Code of Professional Conduct and the Civil Penalty provisions 8. Requirements for registration as a BAS Agent under the Tax Practitioners Board (TPB) s document should be word-processed and written in a formal style appropriate for inclusion in the mpany's manual. Legislations and regulations must be accurately listed and appropriate links should be vided to ATO and other sites. t B: Obtain a sample BAS calculation worksheet from ATO website (www.ato.gov.au) and; scribe each code used by ATO under Sales, Purchase, and GST Adjustment (Example: G3 - Tax Free Sales). codes in a tabular format with a separate column for each of the above areas Describe and provide examples of; Taxable Sales GST free Sales Input Taxed Sales Out of Scope Sales sure that you provide examples of at least five (5) items under each of the above categories