BAS & IAS Preparation and Lodgement
Your BAS or IAS prepared from properly reconciled books, checked before it goes in and lodged on time by a Registered BAS Agent. If the ATO has questions, I can deal with them for you.
What I take care of
- Quarterly or monthly BAS prepared from reconciled, reviewed accounts
- IAS for PAYG instalments or PAYG withholding, where you have them
- GST coding reviewed before lodgement, with a focus on the items most often got wrong
- PAYG withholding checked against your payroll and Single Touch Payroll reports
- Fuel tax credits included where your business claims them
- Lodgement through the ATO's online services for agents, with a copy and payment details sent to you
- Dealing with the ATO on your behalf about BAS matters, including payment plans for activity statement debts
- Taxable payments annual report (TPAR) prepared if your industry needs one
What a Registered BAS Agent can do for you
In Australia, preparing or lodging a BAS for a fee, or dealing with the ATO about one on someone else's behalf, is a regulated "BAS service". Only a registered BAS agent or tax agent can provide it. I am registered with the Tax Practitioners Board, and you can check my registration on the TPB public register at any time.
That registration means I can:
- prepare and lodge your BAS and IAS
- work out and advise on GST, PAYG withholding, PAYG instalments, fuel tax credits and superannuation guarantee as they relate to your activity statements and payroll
- report payroll to the ATO through Single Touch Payroll
- speak to the ATO for you about these matters, whether that is a question about a lodged BAS, a request for more time, or a payment plan for an activity statement debt
It does not cover income tax returns, tax planning, capital gains tax, business structuring or annual FBT returns. Those belong with your accountant or tax agent, and I work alongside them. For a fuller explanation, read what separates a bookkeeper from a Registered BAS Agent.
How I prepare your BAS
A BAS is only as accurate as the books underneath it. Before I prepare one, the period has to be fully reconciled: every bank and card account agreed to its statement, every transaction coded, and bills and invoices up to date. For clients on ongoing bookkeeping that is already done. If it isn't, it comes first.
Then I review the GST rather than simply running the report. That means looking closely at the transactions that are most often wrong:
- purchases coded with GST when the supplier is not registered for GST, or the invoice does not show any
- bank fees, interest, government charges and some insurance premiums, which usually carry no GST
- overseas software and subscriptions, where GST may or may not have been charged
- GST-free sales and purchases, such as basic food, coded as taxable
- private or mixed-use expenses, where only the business portion can be claimed
- larger equipment and vehicle purchases, which are reported separately as capital purchases
- customer refunds, credit notes and deposits
I also compare the figures with previous periods. If GST collected jumps or drops in a way the business activity does not explain, I find out why before anything is lodged. You then see the figures and what is payable or refundable, with time to plan the payment. After lodgement you get a copy and a short note of anything worth knowing for next time.
BAS, IAS and their due dates
Most small businesses lodge a BAS quarterly. Businesses with GST turnover of $20 million or more lodge monthly, and some smaller businesses choose to. An IAS is used to report PAYG instalments or PAYG withholding when you are not reporting GST for that period, for example if you are not registered for GST, or you withhold tax monthly but report GST quarterly.
Quarterly BAS is generally due on the 28th of the month after the quarter ends, with the December quarter due on 28 February. Businesses that lodge electronically through a registered agent are often eligible for later due dates under the ATO's lodgment program. I confirm your actual due dates and plan the work to finish well before them.
Behind on BAS, or worried one is wrong?
Both are more common than people think, and both can be fixed.
If statements are overdue, the first step is to bring the books up to date for those periods and lodge them, even if you can't pay the full amount straight away. Penalties for lodging late are separate from the tax you owe, so lodging stops that part of the problem growing, and the ATO is generally more flexible with businesses that are engaging with it. Where a debt has built up, I can help you arrange a payment plan for the activity statement amounts.
If you think a BAS you have already lodged is wrong, don't ignore it. Depending on the size and type of the error and how long ago it happened, it can often be corrected on a later BAS. Larger or older errors may need the original statement revised. I work out what went wrong, which approach the ATO's correction rules allow, and fix the books so it doesn't happen again. If the error affects income tax as well, your accountant needs to know, and I will pull the details together for them.
What you need to do
Very little. Nominate me as your BAS agent with the ATO (I send step-by-step instructions for the online client-to-agent linking; it takes a few minutes), send the records I ask for, and approve each BAS before it is lodged. If cash is going to be tight when a BAS is due, tell me early so we can plan for it.
What working with me looks like
You deal with me directly from the first call onwards.
- 01
Authorise me with the ATO
You nominate me as your BAS agent through the ATO's client-to-agent linking. I send clear instructions, and once it is done I can see your lodgement history and what is outstanding.
- 02
Reconcile the period
The books for the period are brought up to date and reconciled. On ongoing bookkeeping this is already done; otherwise it comes first.
- 03
Review and prepare
I check GST and PAYG withholding, compare the figures with previous periods and prepare the statement.
- 04
You approve
You see the figures, what is payable or refundable and when payment is due, before anything is lodged.
- 05
Lodge and confirm
I lodge through the ATO's agent services and send you a copy, the payment details and anything to note for next time.
Questions about BAS & IAS Preparation and Lodgement
Can a BAS agent lodge my BAS?
Yes. Preparing and lodging BAS and IAS is exactly what BAS agent registration is for. Once you have authorised them with the ATO, a Registered BAS Agent can lodge through the ATO's online services for agents and deal with the ATO about your activity statements on your behalf.
Can any bookkeeper prepare and lodge my BAS?
Only if they are registered. Anyone can do your bookkeeping, and you can always lodge your own BAS. But if someone charges you to prepare or lodge your BAS, or to advise you about it, they must be registered with the Tax Practitioners Board as a BAS agent or tax agent. You can check anyone's registration on the TPB public register in under a minute.
Can a BAS agent help with GST mistakes?
Yes. Working out what went wrong, correcting the coding in your books and fixing the error, either on a later BAS or by revising the original statement, is all within a BAS agent's scope. If the same error also affects your income tax, your accountant needs to handle that part.
What happens if I miss a BAS deadline?
Lodge as soon as you can, even if you can't pay it all yet. A penalty for failing to lodge can apply separately from the tax owed, and interest builds on unpaid amounts, so waiting makes things worse. I can bring the books up to date, lodge the outstanding statements and, if needed, help you arrange a payment plan with the ATO.
Can you talk to the ATO for me?
Yes, about BAS matters, once you have authorised me as your agent. That includes questions about a lodged statement, GST or PAYG withholding queries, lodgement timing and payment plans for activity statement debts. For income tax matters, your tax agent is the right person.
Do you need to do my bookkeeping to do my BAS?
Not necessarily, but I do need to be confident in the books behind it. If someone else keeps your books, or you do them yourself, I review and reconcile the period before preparing the BAS. If there is a lot to fix, I tell you before starting.
Do I get more time to lodge if I use a BAS agent?
Often, yes. Quarterly statements lodged electronically by a registered agent are generally eligible for later due dates under the ATO's lodgment program, subject to its conditions. I confirm your actual due dates. Extra time is a useful buffer, though, not a plan: I aim to finish well before the deadline.
When do I have to register for GST?
You must register once your GST turnover reaches $75,000 a year ($150,000 for non-profit organisations). Taxi and ride-share drivers must register whatever their turnover. Below the threshold, registering is optional, and whether it suits you depends on who your customers are and what you spend. I am happy to talk it through.
Talk it through with me
Send a short note about what’s going on. I usually reply within two business days to arrange a free introductory call, and I’ll tell you honestly whether I can help. You don’t need to get anything ready beforehand.
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