When completing your BAS, you should:
- check your reporting period
- leave labels blank if they don’t apply to you, unless otherwise instructed. Don't enter N/A or nil.
- round down to whole dollars (don't show cents)
- don’t report negative figures or use symbols such as +, −, ÷, $.
Work through each step to complete a full reporting method BAS.
If you are using the:
- calculation worksheet method – complete all steps
- accounts method – complete steps 1, 3, 5 and 6.