Level 1, 265 Brisbane St, Ipswich QLDMon–Fri, 9am–5pm(07) 3810 1000
Compliance · Registered businesses

Business Activity Statements

BAS preparation without the last-minute stress.

For most businesses the BAS comes around four times a year, and it is rarely the job anyone looks forward to. We prepare and lodge activity statements for businesses across Ipswich — reviewing the records behind the figures rather than simply transcribing them, so the statement stands up to scrutiny.

Accountant reviewing business activity statement information with a client
  • Preparation and lodgement handled for you
  • We work with your existing bookkeeping records
  • Meticulous, on time, every time
The service

The quarterly job that keeps everything else on track.

A business activity statement is how a registered business reports and pays several tax obligations at once — most commonly GST, and often PAYG amounts as well. It is submitted to the ATO for each reporting period, and the figures on it come straight from the business's own records.

The reason it matters goes beyond the lodgement itself. A BAS that is prepared carelessly, or from records that have not been reconciled, tends to create work later: amendments, follow-up questions, and a year-end where nothing quite ties together. A BAS that is prepared properly does the opposite — it keeps the accounts current and makes the annual work far simpler.

We prepare activity statements for businesses of a range of sizes, either from bookkeeping we handle ourselves or from records kept in-house. Susan Boyle has handled bookkeeping and business activity statements for many of our clients since 2006, and works across QuickBooks, Reckon, MYOB and other packages.

Behind on your activity statements?

Overdue statements are worth dealing with rather than leaving. Tell us where things stand and we will work out what is outstanding and the most sensible order to bring it up to date.

What we do

What we can help you with

The full cycle, or whichever part of it you need a hand with.

  1. 01

    BAS preparation

    Preparing the activity statement for the period from your business records, with the figures traced back to the underlying transactions.

  2. 02

    BAS lodgement

    Lodging the statement with the ATO on your behalf and confirming what is payable or refundable, and when.

  3. 03

    GST information

    Working through how GST applies to your sales and purchases, including the items that are commonly treated incorrectly.

  4. 04

    PAYG obligations

    Reporting the PAYG amounts that appear on your statement, at a general level appropriate to how your business is registered.

  5. 05

    Reviewing the bookkeeping behind it

    Checking coding, reconciliations and anything that looks out of place before the statement is prepared, rather than after.

  6. 06

    Organising supporting records

    Making sure the documentation supporting the statement is in order and retained, should the ATO ever ask about it.

What goes into it

What goes into a BAS?

Exactly what appears on your activity statement depends on how your business is registered with the ATO. Two businesses of similar size can receive quite different statements.

In broad terms, it brings together the amounts you have collected and paid over the period so they can be reported and settled in one place. We work out which of these apply to you when we set things up, so nothing is reported that should not be — and nothing is missed.

  • GST collected on sales and GST paid on purchases
  • PAYG amounts, where your registration includes them
  • The reporting period the statement covers
  • The supporting records that sit behind each figure
Small business paperwork and a laptop arranged on a desk
Our approach

How we handle each period

A routine that repeats every period, so there is nothing to reinvent each quarter.

  1. 01

    Set up the cycle

    We confirm how your business is registered, which periods apply and what information we will need from you each time.

  2. 02

    Collect the records

    Bookkeeping data, bank statements and anything unusual for the period come across to us, in whatever form you already keep them.

  3. 03

    Review before preparing

    We check the coding and reconciliations and query anything that looks out of place, because that is far easier before lodgement than after.

  4. 04

    Prepare and confirm

    We prepare the statement, let you know the outcome, and give you what you need to plan for the payment.

  5. 05

    Lodge and keep you on track

    We lodge the statement and keep an eye on what is coming up in the next period, so the cycle stays predictable.

Working together

We can work with your bookkeeping.

You do not have to hand over the bookkeeping to have us do your BAS. Plenty of our clients keep their own records — in QuickBooks, Reckon, MYOB or another package — and simply want a second set of eyes before the statement is lodged.

Equally, if the bookkeeping has become one job too many, we can take it on and prepare the activity statements from records we maintain ourselves. Either arrangement works; what matters is that the records supporting the statement are reliable.

  • You keep the books and we prepare and lodge the statement
  • Or we handle both the bookkeeping and the BAS
  • Or we work alongside your existing bookkeeper
Adviser and small business owner reviewing bookkeeping records together
Who we work with

Who this service is for

Sole traders

Owner-operators registered for GST who would rather not spend a weekend each quarter on the statement.

Small businesses

Businesses with staff, suppliers and a steady flow of transactions to be coded and reconciled each period.

Companies and trusts

Structures with activity statement obligations alongside their annual reporting and tax return.

Businesses with in-house bookkeeping

Owners whose records are kept internally but who want the statement reviewed and lodged by their accountant.

Businesses that have fallen behind

Anyone with outstanding periods who wants to get back on top of it without a lecture.

Newly registered businesses

Businesses that have just registered for GST and want the first few periods set up correctly.

Worth knowing

Important considerations

Reporting periods vary

Whether you report quarterly, monthly or annually depends on your registration and circumstances, and it can change as the business grows.

Not every registration is the same

What appears on your statement depends on what your business is registered for. It is worth confirming rather than assuming.

The statement is only as good as the records

Figures come from your bookkeeping. Where coding or reconciliations are unreliable, the statement will be too — which is why we review first.

Lodgement and payment are separate things

Lodging a statement and paying the amount owing are distinct obligations. If cash flow is tight, tell us early so it can be discussed.

This information is general in nature. Requirements can depend on your circumstances and current legislation — speak with our team for advice relevant to your situation.

External resources

Useful ATO resources

Published by the Australian Taxation Office. Useful background on how activity statements and GST work.

These are external government resources, published and maintained by their respective agencies rather than by Bachmann Robinson. Links do not imply a recommendation of their content. For anything specific to your circumstances, speak with our team.

Questions

Common questions about BAS

How often do I need to lodge a BAS?

Most small businesses report quarterly, though monthly and annual reporting apply in some circumstances. Your reporting cycle depends on your registration and turnover, and it can change over time. Requirements can depend on your circumstances and current legislation — speak with our team for advice relevant to your situation.

Can you lodge a BAS if you do not do my bookkeeping?

Yes. Many clients keep their own records and simply want the statement reviewed, prepared and lodged. We will let you know what we need from you each period.

What if I have overdue activity statements?

Bring us what you have. We will establish which periods are outstanding, what records exist for each, and the most practical order in which to bring things up to date.

Which bookkeeping software do you work with?

We work across QuickBooks, Reckon, MYOB and other accounting packages. If you are using something else, tell us and we will let you know how we can work with it.

I cannot pay the full amount this quarter — what should I do?

Talk to us before the due date rather than after. Lodging on time and dealing with the payment are separate matters, and it is generally better to raise it early.
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Level 1, 265 Brisbane St, Ipswich QLD · Mon–Fri, 9am–5pm