How this usually works
A good bas review starts with a quick scoping call and secure access to your accounting software. The focus is on the current period, deadlines, and any known data issues.
Typical steps:
- Reconciling bank, credit card and loan accounts for the BAS period.
- Reviewing GST coding on high‑risk accounts (sales, capital purchases, mixed supplies, imports, motor vehicle expenses, fuel, and entertainment).
- Comparing G1/1A and G11/1B to detailed transaction reports and exception lists.
- Matching W1/W2 to payroll journals and Single Touch Payroll (STP) reports.
- Checking for prior‑period changes and posting adjusting journals if required.
- Preparing the BAS, explaining differences, and confirming who lodges and pays.
If the review uncovers backlog or errors, you may also need BAS corrections or BAS catch up services before lodgement. Clean systems then move into BAS lodgement each period and, if needed, BAS setup improvements.
Australian context to keep in view
- BAS reports GST, PAYG withholding and other obligations to the ATO on a monthly or quarterly cycle. Registered agents often have concessional due dates.
- Labels to watch: G1/G2/G3 (sales), G10/G11 (purchases), 1A/1B (GST), W1/W2 (PAYG W). Ensure each label agrees to source reports.
- ATO notices commonly arise from mis‑coded GST, un‑reconciled bank accounts, or W1/W2 not matching STP. A pre‑lodgement bas review reduces this risk.
- BAS can be lodged by the business, a registered BAS agent, or a registered tax agent. When outsourcing, confirm TPB registration and engagement terms.
What to compare before you commit
Scope
Confirm the bas review covers bank recs, GST coding checks, payroll/STP tie‑outs, prior‑period changes, adjustments and a clear explanation of results. Separate any cleanup from routine lodgement.
Software fit
Ask how the provider works in your stack (e.g. Xero, MYOB, QuickBooks) and what exception reports they use. Look for process clarity, not just software names.
Turnaround and communication
Clarify deadlines, agent concessions, escalation paths and who presses “lodge”. Expect a short issues list with recommended fixes and timing.
Commercial and compliance
Check pricing method, TPB registration, PI insurance and a written engagement letter. Decide if you want compliance‑only support or ongoing advisory.
Best next steps
Write down the exact outcome you need from this bas review: clean books before lodgement, help with overdue BAS, payroll fixes, or better ongoing processes.
What helps us start quickly:
- Read‑only access to your accounting file and payroll reports for the BAS period.
- Confirmation that bank and credit card accounts are reconciled to period end.
- Any known issues (imports, mixed supplies, asset purchases, fuel tax credits).
- ATO statements or notices and your preferred lodgement date.
If you are still deciding between paths, use these pages to refine the brief: BAS Agent Services, BAS Lodgement, BAS Corrections, and BAS Setup. Broader needs may point to Bookkeeping services, Payroll services or Tax.
Frequently asked questions
What does a BAS review check before lodgement?
It reconciles GST on sales and purchases to your ledger and bank recs, matches W1/W2 to payroll and STP, tests GST coding and tax rates, looks for prior‑period changes and prepares clear adjustments so the BAS agrees to ATO records.
How long does a BAS review take and when should I start?
Most straightforward quarters take 1–3 business days after you provide access and reports. Start as soon as the period closes so fixes can be made before the due date.
Do I need a registered BAS agent or can my bookkeeper lodge?
Your BAS can be lodged by you, a registered BAS agent or a registered tax agent. Many bookkeepers are also registered BAS agents—check TPB registration and ensure you have a written engagement with responsibilities and dates.
How much does a BAS review cost?
Simple reviews are often fixed‑fee; complex cases with corrections or backlog are quoted after a quick scoping. Price drivers include transaction volume, payroll size, data quality and the number of adjustments required.