BAS preparation
assistant
The preparation, not the lodgement. GST coding reviewed across the period, control accounts reconciled, suspense cleared, and a complete pack in your reviewer's hands — so your registered agent signs rather than rebuilds.
Eighty per cent of BAS work has no judgement in it
Every quarter the same thing happens: the deadline arrives, the files are not ready, and a registered agent who charges for judgement spends three days doing reconciliation instead. The lodgement itself takes minutes. Everything before it is grind.
That grind is exactly what an offshore assistant does well, because it is rule-bound and checkable. Coding reviewed against the chart. GST control accounts reconciled back to the ledger. Suspense cleared, with a query list for anything genuinely ambiguous.
What your agent receives is a pack, not a shoebox — which is the difference between a review and a rebuild.
What the prep actually covers
- GST coding review — Every transaction in the period checked against the client's chart and GST treatment, with exceptions listed rather than silently corrected.
- Control account reconciliation — GST collected and paid reconciled back to the ledger, differences traced and explained.
- Suspense and clearing — Suspense accounts cleared, unidentified items chased with the client, remainder documented for your reviewer.
- Wages and super cross-check — PAYG withheld and super reconciled against the payroll reports for the period.
- Reconciliation pack — A single document per client: the figures, the workings, the exceptions and the open questions.
- Deadline tracking — A rolling schedule of which clients are due when, and which are waiting on information — so nothing is discovered late.
The lodgement line — this one is not negotiable
Lodging a BAS for a fee, or advising on it, requires registration with the Tax Practitioners Board. An offshore team member cannot hold that registration, and no arrangement changes it.
- LodgementYour registered BAS or tax agent reviews, signs and lodges. Always.
- AdviceAny question of treatment or position is escalated to your agent, not answered.
- Client communication on positionsChasing missing information is fine. Explaining a GST position to a client is not.
- Portal accessNo access to your agent portal or ATO Online services for agents.