BAS checklist: what we need each quarter

A business activity statement is only as accurate as the records behind it. This is the list we work from every quarter. If your bookkeeping is in Xero, MYOB or QuickBooks and the bank feeds are reconciled, most of it is already done — we'll just need the extras at the end. If you keep records another way, gather each item below for the quarter and send it through your secure upload link.

Sales and income

• All sales invoices issued in the quarter, or a sales report from your software.
• GST-free sales identified separately — for example most basic food, many health services, exports.
• Input-taxed sales identified separately — for example residential rent and most financial supplies.
• Cash sales — till reports, EFTPOS settlement summaries and any cash takings not banked. Cash counts as income whether or not it reached the bank.
• Other income — interest, insurance payouts, government grants, sale of equipment or vehicles.

Purchases and expenses

• Tax invoices for purchases, especially anything $82.50 (GST inclusive) or more, which needs a valid tax invoice before a GST credit can be claimed.
• Supplier statements for regular suppliers.
• New assets — vehicles, machinery, computers, fit-outs — with the invoice and any finance or hire-purchase contract.
• Loan and lease statements for business borrowings, including chattel mortgages and equipment finance.
• Private-use items — anything used partly for private purposes (a vehicle, phone, home office) with your estimate of the business percentage, so we can adjust the GST credit.
• Expenses paid personally on behalf of the business — with receipts.

Bank and software

• Reconciled accounting file — adviser access to Xero, MYOB or QuickBooks with every bank feed reconciled to the quarter end; or
• Bank statements for every business account and credit card covering the full quarter, if you don't use software or a feed is missing.
• Merchant and platform statements — Square, Stripe, PayPal, Uber, Airbnb, marketplace payouts — so fees and gross sales are both captured.
• Petty cash summary, if you keep one.

Wages, PAYG withholding and super

• Payroll summary for the quarter: gross wages, PAYG withheld, allowances and any salary sacrifice. If you report through Single Touch Payroll the ATO pre-fills W1 and W2 — we reconcile that to your payroll.
• Contractor payments where you withhold because no ABN was quoted, or under a voluntary agreement.
• Super guarantee payments — confirmation from your clearing house. Under Payday Super (from 1 July 2026) each contribution must reach the fund within 7 business days of payday, or 20 business days for a new employee's first contribution.
• New or departed employees during the quarter, with their start or finish dates.

Other items that can appear on your BAS

• PAYG instalments — the ATO's instalment amount or rate (we'll have this, but tell us if your income has changed a lot and you want the instalment varied).
• Fuel tax credits — litres of eligible fuel bought, split by vehicle or equipment type, if you're registered to claim them. They can only be claimed on a BAS.
• Wine equalisation tax or luxury car tax, if they apply to you.
• Changes in the business — new activity, a new location, ceasing trading, or a change in structure.

Quarterly BAS due dates

*Lodgment program dates apply when a registered agent lodges electronically and eligibility conditions are met. If any date falls on a weekend or public holiday, you have until the next business day to lodge and pay.

To use the agent dates we need your records in good time — ideally within two weeks of the quarter ending. Monthly lodgers and annual GST reporters have different dates; see our key ATO dates page.