BAS & GST

BAS done right,
every quarter.

Late or incorrect Business Activity Statements attract ATO penalties and interest. We prepare and lodge your BAS accurately and on time — so you can focus on running your business, not worrying about compliance.

Per year — we track every lodgement deadline
$0
ATO penalties for our managed BAS clients
GST
Fully reconciled before every lodgement
Fast
Turnaround well ahead of every deadline

"A BAS lodged late costs more than it should. We make sure you never have to find out how much."

Key dates

Your quarterly BAS deadlines

Click a quarter to see the lodgement window. We track all of these on your behalf — you'll never miss a deadline.

What's included

Complete BAS & GST management

We handle every aspect of your GST obligations — from transaction coding to ATO lodgement — leaving nothing to chance.

BAS Preparation & Lodgement

Accurate quarterly BAS preparation using your bookkeeping data, reviewed and lodged directly with the ATO on your behalf — every quarter, without fail.

GST Reconciliation

We reconcile your GST collected and paid to ensure your BAS figures match your books — catching any discrepancies before they reach the ATO.

PAYG Withholding & Instalments

Where applicable, we calculate and include your PAYG obligations within your BAS, and review instalment amounts to prevent year-end tax surprises.

GST Registration Advice

Not sure if you need to register? We advise on your threshold obligations and handle the registration with the ATO when required — and deregistration when relevant.

IAS for Monthly Lodgers

For businesses with Instalment Activity Statement obligations, we prepare and lodge your IAS accurately each month so you stay current throughout the year.

ATO Correspondence

If the ATO has queries about your activity statements, we handle all communication on your behalf — so you're never left navigating the ATO alone.

Who it's for

Any GST-registered business

If your annual turnover exceeds $75,000, GST registration is mandatory. We work with businesses of all sizes and industries to manage these obligations.

Small business owners
Sole traders & contractors
Tradespeople & builders
Retail & e-commerce
Professional services
Property developers
How it works

Effortless every quarter

Step 01
Books are reviewed
We pull your transaction data from Xero or your records and verify everything is correctly coded before we begin.
Step 02
BAS is prepared
We calculate your GST position, PAYG obligations, and any other inclusions required for the activity statement.
Step 03
You review & approve
We present the BAS for your approval, walking you through key figures and any movements worth noting for the period.
Step 04
Lodged with the ATO
We lodge ahead of deadline and advise you on any payment required or refund expected from the ATO.
Common questions

BAS & GST — answered

Do I need to register for GST?
You must register for GST if your annual business turnover is $75,000 or more (or $150,000 for non-profit organisations). Ride-sharing and taxi drivers must register regardless of turnover. You can also voluntarily register below the threshold — which can be beneficial if you have significant GST input tax credits to claim. We'll advise you on whether registration makes sense for your situation.
What happens if I lodge my BAS late?
Late lodgement attracts Failure to Lodge (FTL) penalties from the ATO — starting at $313 per 28-day period (or part thereof) for small businesses, and escalating from there. Interest charges may also apply on any unpaid GST amount. Lodging through a registered tax agent like Artiq Advisory gives you access to extended deadlines in most cases, which we manage on your behalf.
Can I claim GST on all my business expenses?
Not all expenses attract GST. Some supplies are GST-free (fresh food, basic medical services, some educational courses) or input taxed (financial services, residential rent). We review all your expenses to correctly categorise what can and cannot be claimed — maximising your GST credits without creating audit risk.
What's the difference between a BAS and an IAS?
A BAS (Business Activity Statement) is for businesses registered for GST — it covers GST collected and paid, PAYG withholding, and PAYG instalments. An IAS (Instalment Activity Statement) is a simpler form used by businesses that are not registered for GST but still have PAYG withholding or instalment obligations to report — for example, a business that employs staff but sits below the GST threshold. Some businesses are required to lodge both. We'll advise you on which applies to your situation.

Take BAS off your plate.

Let's set you up for stress-free quarterly lodgements.

Book a free call
Contact Us
+61 426 140 395Admin@Artiqadvisory.com.au
Office Hours: Mon-Fri, 9am - 5pm
24hr response time, 7 days a week
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Based in North Sydney — Serving clients nationwide through cloud-based accounting
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