Bookkeeping and BAS: from records to lodgement
The bookkeeping job doesn't finish when transactions appear in your software. You need records you can explain, someone responsible for unresolved questions, and a clear path from those records to your activity statement.
Find a BAS agent: search the directory and check the official record →
Start with the question you have today. If you're choosing help, compare the roles and check registration. If you're doing the entries yourself, follow the record-review guides before moving to GST and lodgement. You can also share this page with the person helping you and agree which jobs each of you will handle.
These guides explain the process and help you prepare better questions. Your business's tax treatment and deadlines still need checking against its circumstances. Keep the official correspondence and ask a registered practitioner when the answer depends on a transaction you can't confidently classify.
Choose the right help
Understand what each registration covers, then compare the actual work in a quote. A good engagement makes review, approval and payment responsibilities clear before the first deadline.
What is a BAS agent? Services and registration explained
Learn what a registered BAS agent does, how the role differs from bookkeeping and income tax work, and what information to prepare before getting help.
4 min readBAS agent vs tax agent: who can do what?
Compare BAS agents and tax agents, see who can handle GST, payroll and income tax, and work out how to divide the jobs in your small business.
5 min readBAS agent for small business: how to choose one
Find a BAS agent for your small business. Search the directory, check TPB registration, compare fees and services, and prepare a clear enquiry and handover.
6 min readHow to check a BAS agent's registration with the TPB
Check a BAS agent on the TPB register, match their legal name and registration type, and know what to ask about conditions, staff and renewal dates.
4 min readBAS agent fees: compare quotes and first-year costs
Compare BAS agent fees for your small business. Separate bookkeeping, BAS lodgement, cleanup and software costs, with a worked first-year quote comparison.
4 min readContacting a BAS agent: enquiry checklist and email template
Get a useful BAS agent quote with a clear brief. Use this enquiry checklist and email template to explain your records, software, payroll and support needs.
4 min readSwitching BAS agents: a practical handover checklist
Change BAS agents with a clear cutover date, records checklist and access plan. Agree who handles each period, pending questions, subscriptions and lodgement.
4 min read
Get the records ready
Work through the accounts regularly and keep supporting documents with the entries. A short list of unresolved items gives your adviser a more useful starting point than a file described simply as done.
MYOB bookkeeping checklist: a practical month-end routine
Use this MYOB month-end checklist to reconcile accounts, review unpaid invoices and GST reports, and prepare clear records for your bookkeeper or BAS agent.
4 min readHow to Do Your Own Bookkeeping: A Monthly Routine for Owners
You can do your own bookkeeping with a separate bank account, software with bank feeds, 20 minutes a week and a monthly close checklist. Here's the routine.
10 min readRecord Keeping for Small Business: What to Keep and for How Long
How long must you keep business records in Australia? The ATO's 5-year rule, the 7-year company rule, what to keep, and whether photos of receipts count.
9 min readMYOB Training in Australia (2026): Free, Paid, Accredited
Choose MYOB training for business records, bookkeeping or payroll. Compare course formats and try a free fictitious practice pack with checked balances.
4 min read
Understand GST and prepare to lodge
Start with the reporting basics and the code distinctions, then check the statement and due date.
GST and BAS Explained: Plain-English Guide for Small Business
GST and the BAS explained simply: the $75,000 threshold, how to register, what goes in each label, GST credits, due dates and the mistakes that cost money.
8 min readGST-Free vs BAS Excluded vs Input Taxed: The Tax Codes Explained
BAS excluded meaning, GST-free vs BAS excluded, input taxed and Simpler BAS explained in plain English, with a 27-transaction coding table for Xero and MYOB.
16 min readHow to Lodge Your BAS Online (Step by Step)
Lodge your BAS online step by step: myID login to ATO Online services for business or myGov, the G1, 1A, 1B and W1/W2 labels, paying, and fixing mistakes.
10 min readBAS Due Dates 2026-27: Every Quarterly, Monthly & Agent Deadline
Every BAS due date for FY 2026-27: the 28 Oct, 28 Feb, 28 Apr and 28 Jul quarterly deadlines, extra time for online and agent lodgement, and monthly dates.
8 min read
Check GST settings and purchase evidence
Confirm the registration, reporting basis and supporting documents before investigating a result.
How to Register for GST in Australia (and Whether You Should)
Do I need to register for GST? The $75,000 rolling threshold, the 21-day rule, how to register for free, cash vs accruals, and when to register early.
10 min readTax Invoice Requirements: What Every Invoice Must Include
What an ATO tax invoice must include, the $1,000 and $82.50 thresholds, what to do if you're not GST registered, and the errors that delay payment.
10 min read
Reconcile BAS figures and unusual results
Compare the underlying reports, trace differences to transactions and retain an explanation for the reviewer.
How to Read a Profit and Loss Statement (Plain English)
Learn to read a profit and loss statement in plain English: gross vs net margin, depreciation, why profit isn't cash, and what to check every month.
10 min readHow to Read a Balance Sheet (Small Business Edition)
How to read a balance sheet for a small business: assets, liabilities and equity in plain English, working capital, the quick ratio and what to check monthly.
9 min read
Find a bank reconciliation difference
Compare the statement with the books, then investigate the feed or opening balance that explains the difference.
Bank reconciliation difference: find what's causing it
Find a bank reconciliation difference with a worked statement and ledger, checks for opening balances and timing, and an exception log you can use.
4 min readDuplicate bank feed transactions: check before deleting
Tell duplicate bank feed lines from duplicate ledger entries and real repeated payments. Follow an evidence-first decision tree before correcting the books.
3 min readMissing bank feed transactions: fill the gap safely
Find the exact gap in a bank feed, check pending payments and import missing statement lines without duplicating transactions that are already present.
4 min readCheck opening balances after moving accounting systems
Verify migrated bank, invoice, supplier, tax and owner balances. Use a sign-off matrix to compare the old records, opening figures and supporting documents.
4 min read
Record transfers, private spending and reimbursements
Follow the money between accounts and keep business, private and owner transactions separate.
Record transfers between business bank accounts correctly
Follow a transfer through two business bank accounts, match both feeds, handle money in transit and correct income or expenses recorded by mistake.
4 min readCredit card repayments: avoid counting expenses twice
Separate card purchases, repayments, fees and refunds in your books. Follow a worked balance timeline and check that business expenses are recorded once.
3 min readPersonal spending from a business account: record it correctly
Record an accidental personal purchase from a business account, separate sole trader drawings from company transactions, and keep the correction evidence.
4 min readBusiness expense paid personally: an owner reimbursement record
Keep a clear record when an owner pays a business expense personally. Use a filled reimbursement register to link the receipt, approval and bank payment.
4 min readSplit a receipt with business and private purchases
Split a mixed receipt line by line, separate GST from private spending, and use a worked six-item example that reconciles back to the full bank payment.
3 min read
Clear credits and close the books
Resolve supplier and customer balances, account for petty cash and keep the finished period traceable.
Petty cash reconciliation: balance the float and receipts
Reconcile petty cash with a printable float worksheet, supported receipts and a physical count. Work through a missing receipt without hiding the difference.
3 min readSupplier refunds and credit notes: close the loop
Connect a supplier bill, credit note and refund in your accounts. Compare cash returned with credit against the next order and check the final balance.
3 min readCustomer overpayments: reconcile, refund or keep a credit
Resolve a customer overpayment without recording another sale. Trace a double payment, document a refund or agreed credit, and check the closing balance.
3 min readMatch one customer payment to several invoices
Allocate a combined customer payment across invoices and credits. Use a worked remittance table to reconcile the deposit and leave a short payment visible.
3 min readClean up your chart of accounts without losing history
Simplify an established chart of accounts with a mapping worksheet. Compare renaming, archiving and merging, while preserving historical reports and tax coding.
4 min readLock a bookkeeping period and handle later corrections
Protect finished bookkeeping with report baselines, lock dates and a correction log. Follow a late-bill example through approval, tax review and rechecking.
4 min read
Reconcile the BAS with the accounts
Check the reporting basis and explain differences before deciding whether a return needs correction.
Cash or accrual GST accounting: compare the timing
Compare cash and non-cash GST accounting with the same invoices across two quarters, then check eligibility and prepare a clean change of reporting basis.
3 min readWhy BAS sales do not match your profit and loss report
Reconcile BAS sales to profit and loss revenue using a worked bridge for GST, unpaid invoices and asset sales, with evidence for each difference you find.
3 min readReconcile your GST control account to lodged BAS amounts
Trace a GST control balance through sales, purchase credits, BAS transfers and payments. Use a roll-forward worksheet to explain old or unmatched amounts.
3 min readCorrect a GST mistake: later BAS or original revision?
Work out which questions decide a GST correction route. Separate errors from later adjustments, check the limits and keep a clear record of what changed.
3 min readUnexpected BAS refund? Check the figures before lodging
Investigate a surprising draft BAS refund using a variance worksheet for asset purchases, duplicate credits, negative sales and reporting-period errors.
4 min read
Check GST evidence and transaction timing
Work through missing documents, supplier registration, mixed use and changes to a sale.
Missing tax invoice? Check the evidence before claiming GST
Track a missing supplier tax invoice, request a replacement and record an unresolved GST credit without losing the expense or claiming the purchase twice.
3 min readSupplier charged GST but ABN Lookup says unregistered?
Check the supplier identity and GST registration dates behind a questionable invoice, request a correction and keep a record of the unresolved tax amount.
3 min readAllocate GST credits across taxable and input-taxed sales
Work through a shared-cost GST allocation, document the evidence behind the split and identify financial-supply exceptions or changes that need review.
3 min readReview transactions around your GST registration date
Build a first-BAS transition schedule for invoices, payments, stock and purchases around GST registration, with the evidence needed to resolve exceptions.
4 min readSecurity deposit or part payment? Check the GST treatment
Compare genuine security deposits and advance payments through receipt, application, refund and forfeiture, using the contract and GST rules at each step.
3 min readAdjustment notes when a sale changes: the GST paper trail
Connect an original invoice, later price change, adjustment note and customer credit, with a worked example and checks for the GST reporting period.
3 min readFound an old receipt? Check the unclaimed GST credit
Check an old purchase against prior entries and BAS claims, verify the GST-credit time limit and keep a register so recovered receipts are counted once.
4 min read
Review overseas purchases and currency conversion
Keep supplier charges, customs evidence and the Australian-dollar conversion trail together.
GST on overseas software: check the subscription invoice
Review overseas software invoices for supplier identity, Australian GST and business details. Learn which missing facts and reverse-charge questions to flag.
3 min readImported goods: reconcile customs GST and supplier bills
Match an import declaration, overseas supplier invoice and freight bill without claiming GST twice. Check importer identity and keep a shipment worksheet.
3 min readForeign-currency invoices: keep the AUD GST conversion trail
Record the exchange rate, conversion date and GST basis behind a foreign-currency invoice, and separate the later payment difference from the tax amount.
3 min read