Situations we sort out
BAS from the books, not the bank feed.
A bank feed is a list of transactions. A BAS is a set of declarations. The distance between the two is reconciliation — and it is the step most lodgments skip. We do not.
Most BAS problems start the same way: figures lodged straight from a software feed that nobody reconciled, quarter after quarter, until the year-end return disagrees with the sum of its parts. Each lodgment looked finished. None of them was checked. A BAS is a set of declarations to the ATO, and declarations should rest on books that agree with the bank — not on whatever the feed guessed.
We prepare BAS the way the year-end return will test it. The books are reconciled first. GST credits are claimed only where a valid tax invoice supports them. Classifications are checked against what you actually sell and buy, rather than inherited from whoever set up the file. And each quarter is lodged knowing it must agree with the annual return that follows it.
If you are behind, the sequence matters: outstanding periods confirmed with the ATO, books rebuilt, activity statements lodged in order, and a payment proposal put forward where a debt remains. We run BAS engagements from Brisbane — through the client portal, for businesses anywhere in Australia. The standard does not drop because the work is a catch-up.
What we see in BAS files
- Quarters lodged from unreconciled feeds, each one confident and none of them checked.
- GST credits claimed on documents that are not valid tax invoices — or on no document at all.
- Classifications copied forward from a previous bookkeeper and never questioned since.
- A year of BAS that cannot be reconciled to the tax return lodged for the same year.
How the BAS work runs
Reconcile before lodging
The books agree with the bank before any figure is declared. If they do not reconcile, we fix the books — not the BAS.
Credits on valid invoices
Each GST credit tested against the document behind it. A claim without a valid tax invoice waits until there is one.
Classifications reviewed
What you sell and buy is classified from the rules, not from habit — and corrections are documented when we find them.
Overdue BAS brought current
Outstanding periods confirmed with the ATO and lodged in sequence, so each statement builds on a reconciled one before it.
Quarters that match the year
BAS prepared to agree with the year-end return — because a reviewer will lay them side by side, and so do we.
Payment arrangements
Where lodgment leaves a debt, we help you put a realistic payment proposal to the ATO instead of leaving the account to age.
Every BAS we lodge traces from its declared figures back through a reconciled ledger to the bank and the tax invoices — the same trail a reviewer would follow. See our method →
Common questions
When does a business have to register for GST?
The obligation turns on your circumstances — what you do, at what scale, and how the rules treat your kind of activity. Some businesses must register; some choose to. We confirm the position for you, handle the registration and its start date correctly if it applies, and put the reasoning on file so the answer exists in writing.
My bookkeeping is in software. Isn't the BAS automatic?
The software drafts it; it does not verify it. A feed can code transactions wrongly for years without complaint — private spending claimed, GST on items that carry none, income missed when a feed drops. Reconciliation is the step that catches this, and it is the step automation skips. We reconcile first, then lodge what the books can prove.
I'm several BAS behind. Where do we start?
With the ATO's own list. As your registered agent we confirm exactly which periods are outstanding, then rebuild the books and lodge the statements in order, oldest first, each reconciled before the next. Where the circumstances support it, we request remission of penalties and interest in writing — and if a debt remains, we help you propose a payment arrangement.
What makes a tax invoice valid?
The rules set out what the document must show, and the requirements differ with the kind and size of the sale. Most failed credits trace back to documents that never met them — quotes, statements, receipts with details missing. We check the documents behind your claims and tell you which ones need replacing before a reviewer tells you.
Can you fix a BAS that was lodged wrong?
Yes. Errors are corrected through an amendment or an adjustment in a later statement, depending on what the error is and when it happened — the rules prescribe which path applies. We work out the right mechanism, correct the position, and document what happened so the fix itself can be explained later.
Do you take over BAS from an existing bookkeeper?
Yes — and the handover includes a review. Classifications, registrations and standing treatments are checked rather than carried forward on trust, because inherited settings are where quiet errors live. If the previous work holds up, we say so. If it does not, you hear it from us with the evidence, not from the ATO.
General information only — not tax, legal or financial advice. Advice specific to your circumstances is provided within a signed engagement.
Related reading
Speak to the person who signs the return.
Consultations are with a registered tax agent — by phone or video, wherever you are in Australia.