Local · AU
How do I check my BAS against my accounting records?
Short answer
Reconcile the reported GST, PAYG and other relevant labels to supporting reports and control accounts before lodgment. A successful software submission does not prove that tax codes, periods or adjustments are correct.
Detailed answer
Check the reporting basis and period
Confirm whether GST is reported on a cash or non-cash basis and that the software report matches the statement period. Review taxable, GST-free and input-taxed transactions and the evidence for credits. Transfers, loan principal and private purchases should not be treated as ordinary taxable sales or creditable expenses without analysis.
Reconcile after lodgment
Retain the approved report, lodged statement and payment confirmation. Compare the resulting liability with the GST and PAYG control accounts and investigate unexplained balances. Corrections to earlier periods have particular rules. A registered BAS or tax agent should review issues that require interpreting BAS obligations rather than simply changing codes until the totals look plausible.
Official sources
Published by Expert Bookkeeping Services · Last updated 2026-11-01. General information only — confirm specifics for your situation with a qualified adviser.
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