· Reviewed by Nimra Khalid
What is BAS workpaper preparation?
BAS workpaper preparation is the bookkeeping behind an activity statement: checking GST coding on every transaction, reconciling GST control accounts to the ledger, tying PAYG withholding to payroll, and compiling figures with schedules. Only a TPB-registered BAS agent or tax agent may prepare or lodge a BAS for a fee, so your registered agent reviews and lodges from our workpapers.
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BAS workpapers: what we do and how it runs
BAS workpaper preparation is the bookkeeping behind an activity statement: checking GST coding on every transaction, reconciling GST control accounts to the ledger, tying PAYG withholding to payroll, and compiling figures with schedules. Only a TPB-registered BAS agent or tax agent may prepare or lodge a BAS for a fee, so your registered agent reviews and lodges from our workpapers.
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What it is
BAS workpaper preparation is the bookkeeping behind an activity statement: checking GST coding on every transaction, reconciling GST control accounts to the ledger, tying PAYG withholding to payroll, and compiling figures with schedules. Only a TPB-registered BAS agent or tax agent may prepare or lodge a BAS for a fee, so your registered agent reviews and lodges from our workpapers.
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What you get
BAS workpapers prepared for your TPB-registered BAS agent or accountant
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How it runs
GST, PAYG-W and PAYG-I reconciled to the ledger, bank and payroll
04 / 06 -
Discovery call
A 20-minute call about your BAS cycle, GST registration basis, payroll obligations, your registered BAS agent or accountant, and how the file is kept today.
05 / 06 -
A named accountant, a backup and a team lead
Inside your own software, on a fixed close calendar, with a reply from a person within 1 business day. Call +1-657-777-0006 or start a quote.
Get a custom quote 06 / 06
Who it is for
Owners whose BAS agent chases them every quarter
Your agent asks the same questions each quarter because the Xero file is not reconciled. You want the workpapers clean before they look, so their review is quick.
Registered BAS agents and accountants at capacity
You review and lodge for many clients. Reconciled workpapers with exceptions already listed mean your professional judgement is spent on judgement, not data entry.
Businesses with monthly IAS and quarterly BAS
Employers with PAYG withholding reported monthly and GST quarterly have overlapping cycles. One team keeping both reconciled stops the figures drifting apart.
What's included
- GST coding check on every sale and purchase transaction in the period
- GST-free, input-taxed and out-of-scope items reviewed against the ATO categories
- Tax invoices verified for purchases over the ATO threshold
- GST collected and GST paid control accounts reconciled to the ledger
- Bank reconciliation completed and signed off before workpapers are compiled
- PAYG withholding reconciled to Xero Payroll, MYOB or KeyPay reports
- PAYG instalment and fuel tax credit figures compiled from your records
- Monthly IAS workpapers for employers with monthly withholding obligations
- BAS workpaper pack with schedules, exceptions and variance to prior period
- Integrated client account reconciled to ATO statements and payments
- TPAR data compiled for businesses that pay contractors in reportable industries
- Compliance Desk answers on GST treatment questions within 2 business days
Deliverables and KPIs
| Deliverable | KPI we report | Cadence |
|---|---|---|
| BAS workpaper pack | Delivered to your registered agent at least 7 days before the lodgement date | Quarterly or monthly |
| IAS workpapers | PAYG withholding reconciled and compiled before each monthly due date | Monthly, where applicable |
| GST control account reconciliation | GST collected and paid agree to the ledger and to lodged statements | Monthly |
| Exceptions list | Every transaction with a missing tax invoice or doubtful coding flagged for the agent | Per period |
| ATO account reconciliation | Integrated client account agrees to the ledger to the cent | Quarterly |
| Year-end GST summary | Annual GST and PAYG summary compiled for your accountant | Annually |
KPIs are what we measure and report, agreed per engagement. Service-level commitments are set in your agreement.
How it works
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Discovery call
A 20-minute call about your BAS cycle, GST registration basis, payroll obligations, your registered BAS agent or accountant, and how the file is kept today.
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Access and coding review
You grant adviser access to Xero or MYOB. We review tax rates, default codes on accounts and contacts, and reconcile the GST control accounts to the last lodged statement.
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First period in parallel
A named accountant prepares the workpapers for the current period alongside your existing process and sends them to your registered agent so they can compare with their own figures.
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Period-by-period workpapers
Each period the workpapers are compiled after the bank reconciliation is signed off, reviewed under Two-Tier Review, and delivered to your agent seven days before lodgement through the LedgerDesk portal.
Software we work in
How much does bas workpapers cost?
BAS workpaper preparation is priced as a fixed fee per period or per month, based on transaction volume, whether you have monthly IAS obligations, and whether bookkeeping is included. Your registered agent's review and lodgement fee is separate and set by them. Pricing depends on volume and scope, so we send a custom quote within 1 business day.
What moves the quote
- Transaction volume in the period and quality of tax invoices on file
- Quarterly BAS only, or monthly IAS as well
- Payroll size and whether PAYG withholding reconciliation is included
- Whether monthly bookkeeping is done by us or your own team
Market benchmarks
| Market | Typical range | Source |
|---|---|---|
| Australia | Bookkeepers A$40 to A$100 per hour; registered BAS agents A$75 to A$150 per hour; fixed fees A$300 to A$1,500 per month | Australian bookkeeping fee surveys (2026) |
Third-party ranges for orientation, not our prices.
Get a custom quote No setup fee. Month-to-month.
BAS workpapers for your industry
Security and compliance
- Adviser access only; lodgement and ATO payments stay with you and your registered agent
- MFA on every login, per-client access log, no local downloads
- Workpapers shared through the LedgerDesk portal, not email attachments
Full control list on the security page and country rules on the compliance page. Certifications are listed only when held.
Frequently asked questions
How much do BAS preparation services cost?
Pricing depends on volume and scope, and we send a custom quote within 1 business day. As a market reference, Australian bookkeepers charge A$40 to A$100 per hour, registered BAS agents A$75 to A$150 per hour, and fixed-fee bookkeeping runs A$300 to A$1,500 per month (Australian bookkeeping fee surveys, 2026). Our fee covers workpapers; your agent's lodgement fee is separate.
Do you prepare or lodge the BAS?
No. We provide BAS workpapers prepared for your TPB-registered BAS agent or accountant. Under the Tax Agent Services Act, only a registered BAS or tax agent may prepare or lodge an activity statement for a fee, so the review and lodgement stay with your agent. Our work is the reconciled bookkeeping and schedules they rely on.
What is in the BAS workpaper pack?
A GST reconciliation for the period, control account tie-outs to the ledger and bank, a PAYG withholding reconciliation to payroll, PAYG instalment and fuel tax credit figures, a variance comparison to the prior period, and an exceptions list. Everything is referenced to transactions in Xero or MYOB so your agent can check any figure.
Can you work with my existing BAS agent?
Yes, and that is the intended model. Your agent keeps their engagement and their professional responsibility; we take the reconciliation work off their desk and deliver workpapers seven days before lodgement. Many agents ask us to do the monthly bookkeeping as well through our Australian bookkeeping service.
What GST issues do you check for?
Wrong codes on GST-free and input-taxed items, purchases without a valid tax invoice, private use, entertainment, overseas subscriptions with no GST, motor vehicle limits, and out-of-scope items such as wages and loan repayments coded with GST. Anything doubtful goes on the exceptions list for your agent to decide.
Do you handle monthly IAS as well as quarterly BAS?
Yes. Employers with monthly PAYG withholding obligations receive IAS workpapers each month, reconciled to Xero Payroll, MYOB or KeyPay, while the GST workpapers follow the quarterly cycle. Both use the same reconciled ledger so the figures agree. Your registered agent receives each pack on the same seven-day lead time.
Can you reconcile our ATO integrated client account?
Yes. Each quarter we reconcile the ATO integrated client account statement to the ledger: lodged amounts, payments, general interest charge and any payment plan. Differences are listed for your agent. This catches misapplied payments early and gives your accountant a clean ATO balance to carry into the year-end accounts.
Do you also prepare TPAR data?
We compile the Taxable Payments Annual Report data for businesses in building and construction, cleaning, courier, IT and other reportable industries: contractor details, gross amounts and GST from the ledger. Your registered agent or you lodge it with the ATO. We give no tax advice on whether a payment is reportable.
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