BAS & GST Lodgement Support —
Accurate and On Time.
Ibex Tax Consultants helps small businesses prepare, review and lodge their Business Activity Statement on time — with correct GST coding, reconciled records and no unexpected ATO surprises.
What is a Business Activity Statement?
A Business Activity Statement (BAS) is a form submitted to the Australian Taxation Office to report and pay tax obligations — including GST, PAYG withholding and other business taxes. If you are registered for GST, you are required to lodge a BAS.
Most small businesses lodge quarterly (January, April, July and October), though monthly and annual lodgement periods also apply in certain circumstances.
Incorrect BAS lodgements can result in ATO interest charges or trigger an audit. Ibex Tax Consultants reviews your records carefully before lodging to ensure accuracy.
What BAS covers:
GST collected on sales
The GST you have charged your customers on taxable supplies.
GST paid on purchases
The GST credits (input tax credits) you are entitled to recover on business expenses.
PAYG withholding
Tax withheld from employee wages, reported to the ATO each BAS period.
Other taxes
Fuel tax credits, luxury car tax and wine equalisation tax, where applicable.
What affects BAS accuracy?
Most BAS errors come from bookkeeping problems rather than deliberate mistakes. Here are the most common factors Ibex Tax Consultants reviews before lodgement.
Bookkeeping quality
Incomplete or poorly maintained books are the most common cause of BAS errors. Transactions need to be recorded consistently and completely.
Correct transaction coding
Every transaction needs the right GST code — taxable, GST-free, input-taxed or out-of-scope. Incorrect coding leads to GST over- or under-reporting.
GST classification errors
Common errors include applying GST to GST-free items (such as basic foods or medical services) or missing GST on taxable sales.
Bank reconciliation
Records need to match the bank statement before a BAS is lodged. Unreconciled accounts are a red flag in any ATO review.
Missing expense records
Input tax credits can only be claimed when you hold a valid tax invoice. Missing receipts mean missed GST credits.
Incorrect payroll coding
PAYG withholding errors are picked up during ATO matching processes and can result in compliance action.
How Ibex Tax Consultants helps with BAS
Review your accounting records
Ibex Tax Consultants reviews your accounting software or manual records for completeness and coding accuracy before preparing the BAS.
Identify and fix coding errors
Incorrectly coded transactions are identified and corrected to ensure GST figures are accurate.
Reconcile GST collected vs paid
GST on sales is reconciled against GST on purchases to confirm the net GST position is correct.
Prepare the BAS
The BAS is prepared with all figures reviewed, W1/W2 payroll figures included if applicable, and fuel tax credits applied where relevant.
Lodge on your behalf
Ibex Tax Consultants lodges the BAS via the ATO's registered agent portal. You receive confirmation and a copy of the lodged statement.
Software support
Ibex Tax Consultants works with all major accounting platforms and manual records.
What to have ready for BAS time
Having these items ready before your BAS appointment or document upload will make the process faster and reduce back-and-forth.
- Bank statements for the BAS period
- Reconciled bookkeeping records
- All sales invoices, including cash sales
- Supplier invoices and expense receipts
- Payroll records, if you have employees
- Previous BAS statement for reference
- Software login details, if using Xero, MYOB or QuickBooks
BAS due dates (quarterly)
Registered tax agents may have extended due dates for lodgement.
Frequently asked questions
Ready to prepare your BAS?
Upload your records securely or book an appointment and Ibex Tax Consultants will handle the rest — reviewed, reconciled and lodged on time.