Business services — Compliance

BAS Preparation & Lodgement

Quarterly and monthly BAS preparation and lodgement — GST, PAYG withholding, PAYG instalments, FBT instalments and fuel tax credits — reconciled from your accounting file and lodged through the registered tax agent portal.

  • Quarterly BAS
  • Monthly BAS
  • IAS
  • GST
  • PAYG
  • Xero / MYOB

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.

Scope of work

Reconciled, reviewed and lodged on time.

Every BAS we lodge starts from your accounting file, ends with a written reconciliation, and is filed with the lodgement confirmation for your records.

GST

GST 1A / 1B · capital purchases · adjustments

GST collected and GST paid reconciled against the Xero or MYOB activity report. Capital purchases coded separately. Adjustments and bad-debt write-offs handled where applicable.

PAYG withholding

W1 · W2 · employee summary

Wages, salary and director payments reconciled against payroll summary. Withholding amount checked against PAYG schedules. STP data cross-referenced with BAS labels.

PAYG instalments

T7 / T8 · variation requests

Instalment income and instalment rate reviewed each quarter. Where actual income has materially diverged from the instalment, we prepare a variation request with supporting reconciliation.

FTC, FBT, other

Fuel tax credits · FBT instalments · WET / LCT where applicable

Fuel tax credits for eligible business use. FBT instalments for FBT-registered employers. WET and LCT for relevant industries. Anything that needs to be on the BAS — on the BAS.

Suited to

Businesses we lodge BAS for.

Sole traders and contractors

ABN income with quarterly GST and PAYG instalments. Often combined with the individual tax return so the BAS positions reconcile directly to the year-end return.

Small Pty Ltd companies

Company BAS reconciled against management accounts each quarter, so the year-end company return is not a clean-up exercise.

Family trusts running businesses

Trading trusts with PAYG withholding from staff, GST on supplies and quarterly instalments. Cross-checked against the trustee company where one is in place.

Catch-up and review work

One-off engagements to bring overdue BAS up to date, lodge amendments, or review historical lodgements before an ATO interaction. Priced separately from recurring BAS.

Process

From quarter close to lodgement — typically within two weeks.

A predictable cycle that runs every quarter, so the BAS is never a scramble at the deadline.

Reconciliation

We reconcile your accounting file against bank, payroll and source documents. Anything that does not match is flagged and resolved before drafting the BAS.

Draft & client review

A draft BAS is prepared with a one-page summary: GST position, PAYG withholding, instalments, any variations. You review and confirm before lodgement.

Lodgement & filing

Lodged through the registered tax agent portal. Lodgement confirmation and workpapers filed in your client folder. Payment reminder issued where there is a net BAS payable.

Frequently asked questions

BAS preparation — common questions.

For most small businesses lodging quarterly, the standard due dates are 28 October (Q1, July–Sept), 28 February (Q2, Oct–Dec, with the holiday extension), 28 April (Q3, Jan–Mar) and 28 July (Q4, Apr–Jun). Lodging through us as a registered tax agent extends each of those dates by four weeks. Monthly lodgers have a 21-day cycle. We confirm your specific cycle in the engagement.

Related

Where this fits in the bigger picture

BAS preparation rarely sits in isolation. The company return, forward-looking tax planning, and a virtual-CFO conversation all build on the same reconciled accounting file.