BAS and GST
BAS records checklist for small business
BAS preparation depends on complete business records for the period. Use this guide to check the main records before contacting the office.
Check the period first
Confirm the BAS period being prepared and make sure sales, purchases, payroll, and bank records are complete for that date range.
Review GST treatment
Some transactions need closer review, including mixed-use expenses, asset purchases, overseas transactions, insurance, finance, and items with unclear GST treatment.
Do not wait until the due date
If records are missing, earlier contact gives the office more time to identify what is needed before the lodgement deadline becomes urgent.
Full checklist
- Sales invoices and income records for the BAS period.
- Supplier invoices, receipts, and expense records.
- Bank reconciliations completed or bank statements ready.
- GST coding reviewed for unusual transactions.
- Payroll, PAYG withholding, and super records if applicable.
- Asset purchases, finance documents, or import/export records if applicable.
- Notes for missing receipts or transactions that need review.
Common questions
What if my records are not reconciled? +
Bring the available records and explain what is missing so the next step can be reviewed.
Should I bring payroll records? +
Yes, if your BAS includes PAYG withholding or employer obligations for the period.