When completing your BAS:
- check your reporting period
- leave labels blank if they don’t apply to you unless otherwise instructed (don't use N/A or nil)
- round down to whole dollars (don't show cents)
- don’t report negative figures or use symbols such as +, −, ÷, $.
Follow these steps to complete a full reporting method BAS.
- Step 1: Sales
- Step 2: Calculating sales using the calculation worksheet
- Step 3: Purchases
- Step 4: Calculating purchases using the calculation worksheet
- Step 5: Summary
- Step 6: Check
If you are using the:
- calculation worksheet method – complete all steps
- accounts method – complete steps 1, 3, 5 and 6.