BAS Bright provides educational information and estimates only. It does not lodge BAS statements with the ATO.
Reporting

Quarterly BAS guide

A calm, repeatable process for gathering figures and checking your estimate. · 12 min read

1. Select the correct quarter

Australian financial-year quarters are Jul-Sep, Oct-Dec, Jan-Mar and Apr-Jun.

2. Gather income

Collect invoices, sales reports and platform statements. Separate taxable, GST-free and export sales where relevant.

3. Review purchases

Classify capital purchases at G10 and ordinary business purchases at G11. Confirm GST eligibility and business-use percentages.

4. Reconcile and review

Compare the estimate with bank records and accounting reports. Ask a registered professional to review uncertain or material items before lodgment.

Important: This guide provides general educational information only. Check current ATO guidance and obtain professional advice for your circumstances.
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