Australian BAS preparation guide
BAS preparation records checklist for Australian small businesses
Before preparing a BAS, Australian small businesses should organise sales records, purchase records, GST amounts, transaction categories, receipts or tax invoices, and any exceptions that need accountant or bookkeeper review. Tax Tidy helps turn transaction records into a clearer BAS preparation workflow before final review or lodgement.
By Tax Tidy Published Last reviewed
Important boundary
Tax Tidy helps organise records and prepare summaries. It does not provide tax, legal, or financial advice and does not lodge BAS for you. Confirm final GST treatment with your registered tax agent, BAS agent, bookkeeper, or official ATO guidance.
Quick BAS records checklist
Use this checklist before BAS review so the source records, GST treatment, and exception notes are ready in one place.
Sales and GST collected
Prepare sales totals, GST collected, refunds, deposits, point-of-sale summaries, payment processor fees, and period cut-off notes.
Purchases and GST paid
Group purchase transactions, GST paid amounts, supplier names, business-use percentages, and items where GST should not be claimed.
Receipts/tax invoices to keep
Keep tax invoices, receipts, statement evidence, supplier emails, refund notes, and supporting documents connected to the relevant transaction.
Transactions to flag for accountant/bookkeeper review
Flag mixed-use expenses, private portions, missing tax invoices, unusual refunds, imports, capital purchases, reimbursements, owner drawings, and anything that changed after the BAS period closed.
How Tax Tidy supports BAS preparation and handoff
Tax Tidy helps organise transaction records for tax by importing statement exports, reviewing categories and GST treatment, keeping exception notes visible, and producing accountant handoff exports for final review.
GST record review before BAS
Use the GST review step to compare sales, purchases, GST collected, GST paid, and transactions that need attention before sending material to your accountant or bookkeeper.
Official guidance to cross-check
Cross-check your records against official ATO GST records and business record-keeping guidance before relying on the summary.
FAQ
Common BAS preparation questions before accountant or bookkeeper handoff.
Can Tax Tidy lodge my BAS?
No. Tax Tidy helps organise records and prepare review summaries before BAS. It does not provide tax, legal, or financial advice and does not lodge BAS for you.
Is this a replacement for an accountant?
No. Use this checklist to prepare clearer records for your registered tax agent, BAS agent, bookkeeper, or normal lodgement process. Final GST treatment and lodgement decisions remain professional advice or your responsibility.
What should I give my accountant before BAS?
Prepare sales records, purchase records, tax invoices, GST collected and paid summaries, bank and card transaction evidence, adjustment notes, and a list of transactions that need accountant or bookkeeper review.