Service 03
BAS Services
Statements prepared from records that are ready.
Preparing activity statements so each reporting period stops being a scramble.
- Rhythm
- Each reporting period
- You would usually bring
- Up-to-date records for the period
- Often suits
- Businesses that report regularly
01 Overview
Understanding BAS Services
A business activity statement, or BAS, is how many businesses report and pay certain obligations to the ATO each reporting period, such as GST and PAYG withholding.
BAS preparation is mostly about record readiness. When the books are current, the statement is far smoother to prepare. Support here means preparing it from your records, explaining what it shows, and agreeing who lodges.
Who it often suits
Businesses new to reporting
Who want to understand what is in a statement and why.
Busy owners
Who would rather not spend their evenings on it.
Businesses with staff
Where payroll amounts also feed into reporting.
02 Engagement
What an engagement involves
Typical considerations
- How often the business reports
- Who prepares, who reviews and who lodges
- When records need to be ready before each due date
- How payments and questions are handled
Information usually discussed
- Sales and purchase records for the period
- Payroll summaries, if relevant
- Bank reconciliation status
- Any adjustments or unusual transactions
- Previous statements
How often a business reports, and what a statement includes, depends on the business. Check current requirements at ato.gov.au.
Statements are lodged by the business or through a registered agent. A real practice would state its registration clearly. Northline is fictional and holds none.
03 Process
How it generally works
Check the records
Confirm the period's records are complete and reconciled.
Prepare the statement
Figures drawn from the records and checked for anything unusual.
Review together
The statement is explained before it goes anywhere.
Lodge and keep a record
Lodged as agreed, with a copy and a note of what was paid or claimed.
04 Questions
Common questions
What does “record readiness” mean?
It means the period's sales, purchases and bank transactions are recorded and reconciled before preparation starts.
Who lodges the statement?
That is agreed in the scope. Some owners lodge themselves after review, others have it lodged through a registered agent.
What if my records are behind?
Catching up the books first is usually the right first step. Preparing a statement from incomplete records only moves the problem.
05 Related
Often discussed alongside
Not sure where to start?
Find the services worth discussing.
A short questionnaire that points to general service information. It is not advice, and nothing you choose is sent or saved.
Next step
Talk through BAS Services.
A first conversation is a chance to ask questions and see whether we’re the right fit.
Demonstration only: no appointment is booked, and nothing you enter is sent or saved.
Fictional practice. Northline Accounting is not a real business and holds no registrations. Registration details are not shown because this practice is fictional.