BAS & GST

A practical checklist of the documents and access your BAS agent needs each quarter: authorisation, sales and purchase records, bank and card statements, payroll and super records, plus a simple timeline.

What a business activity statement (BAS) is, who needs to lodge one, when GST registration is required, how often you report, the quarterly due dates and what to do if you have nothing to report.

The 2026-27 quarterly BAS dates, the extra time available through a BAS agent, and the mistakes that cause late or wrong lodgments.