Before lodging your BAS, make sure you have:
- filled in the GST labels that apply to you
- checked your calculations are accurate
- checked you have transferred amounts correctly from your records
- put ‘X’ in the relevant box under G1 to indicate amounts are GST-exclusive or GST-inclusive
- provided your contact phone number.
You may also need to:
- complete any other sections that apply to you and transfer the totals to the summary section
- calculate if you must make a payment or if you are eligible for a refund
- complete the tear-off payment slip on the bottom (if using paper BAS)
- complete the payment or refund details.
- sign and date your BAS (if using paper BAS)
- lodge your original BAS by the due date
- pay any amounts you owe by the due date.
Keep a copy of your BAS and the records used to prepare it for five years after they are prepared, obtained or the transactions completed, or the period of review, whichever is the later.
The records should be in writing and in English. If they are not in a written they must be in a form that is readily accessible and easily converted into English.
Keep calculation worksheets with your other records used to prepare the BAS.