Eternity Group

Business · BAS agent

Registered Agent BAS Services

Activity statements prepared and lodged by a registered agent — GST, PAYG withholding and PAYG instalments checked against your ledger, with the agent lodgement program and your due dates managed across the year. Practical activity-statement compliance, not debt promises.

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Eternity Group Accountants provides business advisory and BAS services as a registered tax agent (TPB 25523469). Information on this page is general in nature and does not take into account your specific business circumstances. Engagement scope, fees and deliverables are confirmed in a written engagement letter before work begins.

What this page is for

The registered-agent and lodgement-program view, not just the preparation.

A registered agent does more than fill in the form. This page covers who lodges your activity statement, under what registration, and how the lodgement-program due dates and schedule are run across the year. The hands-on preparation work has its own page — the two work together.

Lodged by a registered agent

TPB-registered · agent 25523469

Your activity statement is prepared and lodged by a practitioner registered with the Tax Practitioners Board, working from the underlying records rather than a typed-up summary. The registration is the difference between a form filled in and a statement that has been checked.

The preparation engagement

BAS preparation & lodgement →

The hands-on reconciliation, GST coding and draft-statement work lives on the BAS lodgement page. This service sits above it as the agent and due-date layer — who lodges, under what registration, and on what schedule.

The clean-books foundation

Bookkeeping that feeds it →

A statement is only as accurate as the ledger behind it. Where the file needs work, our bookkeeping service squares it away first, so each quarter is a confirmation rather than a clean-up.

Across the whole year

Schedule · due dates · concessions

Every reporting period held on a lodgement schedule, with agent-program due-date concessions applied where eligible. You are reminded ahead of each cut-off rather than chased after it. General timing is set out in the BAS due dates guide.

What we cover

Every label on the statement, traced to the ledger.

An activity statement is a set of labels, and each one is a separate piece of compliance. These are the parts of the BAS we prepare, check and lodge — GST, PAYG withholding, PAYG instalments and the rest — so the figures reconcile back to the records.

GST on sales & purchases

G1 · 1A · 1B · GST-free splits

Total sales, GST collected and GST credits claimed, with the export, GST-free and input-taxed splits where they apply. The GST coding is reviewed before lodgement so mixed-treatment transactions are not quietly mis-claimed.

PAYG withholding

W1 · W2 · STP alignment

Amounts withheld from wages reconciled to the payroll reports and Single Touch Payroll figures, so the W labels match what was actually reported and paid. Where payroll itself needs handling, that runs through payroll services.

PAYG instalments

T1 · T2 · T7 · variations

The instalment the ATO collects in advance, reviewed against the year as it unfolds and varied where the facts support it — so you are not pre-paying tax on income not yet earned. Variations are documented because of the general-interest-charge risk.

Fuel tax credits

Where eligible

For businesses that use fuel in eligible activities, the fuel tax credit labels are calculated and included rather than overlooked — a common gap on self-lodged statements, claimed at the correct rate for the period.

Reconciliation & working papers

Ledger-traced figures

Every label tied back to the Xero ledger or trial balance, with a working paper retained. The preparation detail behind this sits on the BAS lodgement engagement; here it is checked and signed off for lodgement.

Lodgement & due-date management

Agent program · schedule

The finalised statement lodged through the registered-agent portal, with the lodgement-program concessional dates applied where eligible and the next period already on the schedule, so nothing is lodged late by oversight.

One practitioner, one thread

Why your BAS, your books and your tax should connect.

A BAS does not sit on its own. The GST you report each quarter, the PAYG withholding from your wages, and the PAYG instalments collected in advance all flow into the same annual position the practice has to reconcile at year-end. When the BAS agent, the bookkeeper and the tax agent are the same firm, those threads stay tied together — the quarterly statements add up to the annual return, and the instalments paid through the year are credited correctly when the income tax is finalised.

That continuity matters most when something moves. A new employee changes the withholding; a large asset purchase changes the GST credits; a strong quarter changes whether the instalment should be varied. With one team across the books, the activity statements and the wider accounting and tax work, those events are caught as they happen rather than discovered at 30 June. The activity-statement compliance becomes the early-warning layer for the whole year, not a quarterly chore in isolation.

What to watch

Where activity statements go wrong.

GST coding drift

The most common error: bank lines coded with the wrong GST treatment — overseas subscriptions claimed as if they carried GST, bank fees mixed in, capital purchases treated as expenses. Each one quietly distorts 1A or 1B. Reconciliation before lodgement is what catches it.

BAS preparation

Withholding that does not match payroll

The W labels must agree with what was actually reported through Single Touch Payroll and paid. A mismatch between the BAS, the payroll software and the wages account is a frequent flag — handled cleanly when payroll and the BAS run through the same hands.

Payroll services

Instalments left on autopilot

The ATO sets a PAYG instalment from a prior year. If this year is quieter, paying the issued amount pre-pays tax you may not owe; if it is busier, under-paying risks the general interest charge. A considered look at whether to vary belongs on every statement.

Tax planning

Missed lodgement dates

Self-lodged statements lose the agent-program concessional dates and are easy to forget under a busy quarter. A managed lodgement schedule reminds you ahead of each cut-off — general timing is set out in the BAS due dates guide, with your specific dates confirmed on registration.

BAS due dates

Process

From registration to a lodged statement — and the next one scheduled.

The same sequence each period. You know your reporting cycle, your due dates, and that each label has been traced to the ledger before anything is lodged through the agent portal.

Agent registration & cycle

We confirm your GST registration and reporting cycle — quarterly, monthly or annual — list you as a client under our registered-agent number, and set your due dates with any lodgement-program concessions that apply.

Records & reconciliation

The Xero file or trial balance is reviewed for the period, bank lines reconciled, and GST coding checked. Where the books need work, that is squared away through bookkeeping before the statement is drafted.

Labels prepared

GST, PAYG withholding and PAYG instalment labels are prepared and traced back to the ledger, with fuel tax credits where eligible. Any instalment variation is considered against the year as it stands.

Review & sign-off

A draft statement with a plain-English summary of the position — what is payable or refundable, and why — sent to you. You review, ask questions and confirm before anything is lodged.

Lodgement

The confirmed statement lodged through the registered-agent portal within the applicable due date. The lodgement confirmation and the working paper are issued for your records.

Schedule the next period

The next reporting period goes straight onto the lodgement schedule, with a reminder set ahead of the cut-off, so the cycle stays on time rather than reactive quarter to quarter.

Frequently asked questions

Registered agent BAS — common questions.

Two practical things. First, the activity statement is prepared and lodged by a practitioner registered with the Tax Practitioners Board, so the GST, PAYG withholding and PAYG instalment labels are checked against the underlying records before anything is submitted. Second, eligible clients lodged through an agent generally fall under the agent lodgement program, which can give later concessional due dates than self-lodging through the ATO. The statement itself is the same form; what differs is the preparation discipline behind it and the due-date framework it sits within.

Eternity Group Accountants is a registered tax agent (TPB 25523469); the principal is a Chartered Accountant (CA ANZ 266544). The information on this page is general in nature, does not constitute personal tax advice, and does not take into account your specific business circumstances. Reporting cycles, due dates and activity-statement outcomes depend on your facts and the current law for the relevant period. This service covers preparation and lodgement; it is not a debt-resolution or negotiation service.

Related

Where BAS sits in the bigger picture

The activity statement connects to your books, your payroll and your annual tax. Pick the piece you need — or start with a scoping call and we will map your reporting cycle together.