BAS preparation checklist for Australian small businesses.

Records to collect

• Sales invoices, POS reports, ecommerce reports and bank deposits for the reporting period.
• Supplier bills, receipts, subscriptions, fuel, equipment and other business expenses.
• Bank, credit card and payment processor statements.
• Payroll records, PAYG withholding, superannuation and employee reimbursement records.
• GST reports from accounting software, plus notes for unusual or private-use transactions.
• Previous BAS lodgement details and any ATO correspondence relevant to the period.

Review workflow

• Reconcile bank accounts before reviewing GST figures.
• Check that sales and purchases are coded to the correct GST treatment.
• Flag missing receipts, cash transactions and mixed business/private expenses.
• Confirm due dates and payment timing with the ATO or your registered tax agent.

Official source

Confirm lodgement and payment obligations with the ATO Business activity statements page and your registered tax agent.

Next step

Build a prep checklist, then prepare notes for a bookkeeper before your next BAS period closes.