BAS Lodgement, GST & Payroll Support
Financially Up provides practical BAS lodgement, GST and payroll support for businesses that want their activity-statement reporting, GST records and related compliance kept organized. The service is suited to sole traders, companies, trusts and partnerships that need help understanding what belongs on a business activity statement, preparing accurate figures and keeping records ready for lodgement.
A BAS can report more than GST. Depending on a business's registrations and obligations, an activity statement may also include PAYG withholding, PAYG instalments and other amounts. What appears on a particular BAS depends on the business and the registrations the ATO has in place.
Need help working out what needs to be reported and what records are required? Book an appointment to discuss your business activity statements, registrations, and filing cycle.
Trusted BAS and payroll compliance for Australian employers, companies, and sole traders.
BAS & Payroll Practice
- BAS LodgementActivity Statement PreparationQuarterly & monthly BAS lodgement with registered tax agent extensions
- GST SupportGST Registration & RecordsTurnover assessments, voluntary registration & input credit substantiation
- PAYG TaxPAYG Withholding & InstalmentsWage tax deductions, director fees & income tax instalment management
- Payroll & STPSingle Touch Payroll (STP)STP Phase 2 compliance, modern award rates & superannuation clearing
- FBT & IASFBT & Monthly IAS ReportingFringe benefits tax returns, salary packaging & monthly IAS reporting
What does BAS lodgement involve?
BAS lodgement is the process of preparing and submitting the business activity statement information required by the ATO for the relevant reporting period. For a GST-registered business, this commonly includes taxable sales, GST collected, GST credits on eligible business purchases and any other activity-statement labels that apply.
Thorough Pre-Lodgement Record Review
Good BAS preparation starts with the accounting records. Bank transactions, sales, supplier bills, payroll information and GST coding should be reviewed before figures are reported. A BAS accountant can help identify inconsistencies and clarify transactions that need attention before lodgement.
Reviewed Records Checklist
- Bank transactions and business credit cards
- Sales invoices and taxable customer income
- Supplier bills and valid tax invoice receipts
- Payroll figures, gross wages and PAYG withholding
- Software GST coding consistency across all entries
- Clarification of inconsistencies before submission
Bank Transactions
Reconciliation of bank and credit card activity against company accounts.
Sales Invoices
Verification of taxable sales, GST-free income and export transactions.
Supplier Bills
Valid tax invoices for eligible business purchases claiming GST credits.
Payroll Information
Gross employee payments, PAYG withholding amounts and STP summaries.
GST Coding
Proper software tax coding across revenue, expenses, and capital acquisitions.
Our BAS, GST & Payroll Services
From activity statement preparation and GST registrations to STP Phase 2 payroll and superannuation clearing, explore our integrated compliance services.
BAS Lodgement Services
Professional BAS lodgement service for Australian businesses. Activity statement preparation, GST reconciliation, credit verification and ATO lodgement.
GST Registration Services
GST registration service for Australian businesses. Assess the $75k threshold, voluntary setup, entity registrations and ongoing BAS obligations.
Payroll Services
Comprehensive Australian payroll services, including wage processing, leave entitlements, pay slips, STP reporting and superannuation clearing.
Single Touch Payroll (STP)
STP Phase 2 compliance and reporting for Australian employers. Real-time wage data submission, tax withholding and annual finalisation declarations.
Fringe Benefits Tax (FBT)
FBT return preparation and salary packaging reviews. Assess car benefits, meal entertainment, employee contributions and lodgement.
IAS Lodgement Services
Instalment Activity Statement (IAS) preparation and lodgement for employers and businesses with monthly PAYG withholding or quarterly PAYGI.
PAYG Withholding & Instalments
PAYG withholding and income tax instalment reviews. Calculate instalment rates, variation requests and align cash flow with ATO schedules.
State Payroll Tax Advisory
State and territory payroll tax threshold assessments, monthly returns, group employer aggregation rules and annual reconciliation support.
Employer Compliance Support
Ensure full compliance with Australian Fair Work modern awards, superannuation guarantee, contractor vs employee tests and record keeping.
Superannuation Guarantee
Superannuation clearing house processing, quarterly Super Guarantee (SG) deadlines, contribution calculations and avoiding late SG charge penalties.
Who may need BAS services?
BAS services can be useful for businesses that are already GST registered, businesses with PAYG withholding obligations, growing businesses whose transaction volumes have increased, and owners who no longer want to manage activity statements themselves. They can also help where bookkeeping is up to date but the owner wants a professional review before lodgement.
Sole Traders & Small Businesses Registered for GST
Sole traders and small businesses registered for GST who require reliable calculation of taxable sales, GST collected, and claimable business credits.
Companies, Trusts & Partnerships
Companies, trusts and partnerships with regular activity-statement obligations, reconciling entity-level trading, expenses and PAYG instalments.
Employers Reporting PAYG Withholding
Employers reporting PAYG withholding through their activity statements alongside wages, superannuation, and Single Touch Payroll records.
Businesses Reconciling GST or BAS Figures
Businesses that need support reconciling GST or BAS figures, ensuring figures in accounting software accurately align with bank transactions and tax invoices.
Owners With Outstanding Activity Statements
Owners who have fallen behind and need to organise outstanding activity statements, addressing past periods systematically with ATO coordination.
GST, BAS and payroll are related - but they are not the same service
GST registration determines whether a business generally needs to account for GST on taxable sales and may claim GST credits on eligible purchases. BAS preparation is the reporting process used for GST and other activity-statement obligations. Payroll involves paying employees and maintaining payroll records; parts of payroll, such as PAYG withholding, may feed into the BAS.
GST Registration
Determines whether a business generally needs to account for GST on taxable sales and may claim GST credits on eligible purchases.
BAS Preparation
The reporting process used for GST and other activity-statement obligations, reconciling transaction figures for ATO submission.
Payroll Processing
Involves paying employees and maintaining payroll records; parts of payroll, such as PAYG withholding, may feed into the BAS.
Financially Up can assist across these connected areas, but the scope depends on what your business actually needs. Ongoing bookkeeping, payroll processing, BAS preparation and broader tax advice can be scoped separately so responsibilities are clear.
If day-to-day records need attention before BAS work begins, our Bookkeeping services can help keep transactions and reconciliations current. For a page focused specifically on preparing and lodging activity statements, see our BAS Lodgement service.
BAS help for small business
Small-business owners often need BAS help because the reporting sits on top of normal trading, invoicing, supplier payments and payroll. The practical challenge is not only submitting a form; it is making sure the underlying records support what is reported.
Underlying Records That Support Lodgement
Financially Up can review the bookkeeping, identify items that need clarification, prepare the relevant BAS information and assist with lodgement.
Examining day-to-day transactions, sales journals, supplier payments and GST classifications.
Flagging ambiguous transactions, missing tax invoices, or coding anomalies before figures are submitted.
Calculating figures accurately from reconciled accounting records so every label is fully substantiated.
Submitting the activity statement to the ATO within statutory deadlines or registered agent extensions.
Separately Scoped Tax Advice
Where a GST treatment issue, prior-period error or broader tax question requires separate advice, that work can be scoped appropriately rather than treated as routine BAS preparation.
How Financially Up can help
Our registered tax agent team takes the friction out of activity statements by checking underlying records, preparing compliant figures, and coordinating ATO lodgements.
Review Bookkeeping & GST Coding
Review bookkeeping and GST coding relevant to the reporting period.
Prepare BAS Figures from Records
Prepare BAS figures from available business records.
Assist with Activity-Statement Labels
Assist with GST, PAYG withholding and other applicable activity-statement labels.
Identify Missing Information or Unusual Items
Identify missing information or unusual transactions for clarification.
Assist with BAS Lodgement & ATO Liaison
Assist with BAS lodgement and ATO correspondence relating to the work performed.
Coordinate Separately Scoped Services
Coordinate separately scoped bookkeeping, payroll or tax advice where required.
What information may be needed?
The exact information depends on the business, but BAS preparation often relies on complete and reconciled records for the reporting period.
Sales Invoices & Income Records
Sales invoices and income records
Supplier Bills & Expense Receipts
Supplier bills and expense receipts
Bank & Credit-Card Transactions
Business bank and credit-card transactions
GST Coding in Accounting Software
GST coding in accounting software
Payroll & PAYG Withholding Data
Payroll and PAYG withholding information where relevant
Prior BAS or ATO Correspondence
Previous BAS information or ATO correspondence where an issue needs to be reviewed
ATO 5-Year Record-Keeping Rule
ATO record-keeping rules generally require businesses to keep records that explain their transactions and tax obligations, and many business and GST records need to be retained for at least five years. The required period can differ for particular records or circumstances, so records should not be discarded merely because a BAS has been lodged.
Why choose Financially Up?
Financially Up Pty Ltd is an Australian accounting, taxation, bookkeeping and business advisory firm and a registered tax agent. The team includes CPA and IPA members and brings more than 10 years of experience across business accounting and tax work. Support is available Australia-wide, with online and in-person appointments.
Registered Tax Agent
Registered Australian tax agent firm providing authorized, accurate activity statement preparation, lodgement and ATO liaison.
CPA & IPA Members
Our professional accounting team includes accredited CPA Australia and Institute of Public Accountants (IPA) members.
10+ Years of Experience
Bringing more than 10 years of hands-on experience across Australian business accounting, tax work, and compliance reporting.
Australia-Wide Support
Comprehensive support is available Australia-wide, featuring convenient online video consultations and in-person appointments.
Discuss Your BAS & Payroll Requirements
Book an appointment to discuss your BAS cycle, GST registrations, payroll-related reporting, bookkeeping records and any outstanding activity statements. We can help establish what information is needed and the appropriate scope of work.
Frequently asked questions
Common questions about BAS due dates, agent extensions, GST registration thresholds, and payroll lodgements.
A business activity statement is an ATO form used to report tax obligations that apply to a business, which may include GST, PAYG withholding and PAYG instalments. The labels that appear depend on the business's registrations and circumstances.