What's the difference between BAS and IAS?

A Business Activity Statement (BAS) reports GST along with other obligations such as PAYG withholding. An Instalment Activity Statement (IAS) is used by businesses that aren't registered for GST but still need to report PAYG instalments or withholding.

How often does BAS need to be lodged?

Most businesses lodge BAS quarterly, though some are required to lodge monthly depending on turnover and registration type. The ATO sets the specific cycle based on each business's circumstances.

What happens if GST coding is incorrect on a lodgement?

Incorrect GST coding can lead to an inaccurate BAS being lodged, which may need to be corrected later through a revision. Checking coding before lodgement is the more straightforward way to avoid that.

BAS & IAS Lodgement

BAS Lodgement in Shepparton

As a registered BAS Agent, I prepare and lodge your BAS and IAS on time, every quarter or month, with your GST coding checked before it goes anywhere near the ATO. If your lodgements have fallen behind, I'll bring them back up to date.

0439 008 120 Send an enquiry

20+ Years of Specialist Experience
Genuine Familiarity with Each Business

Compliance, handled

Lodged On Time, Coded Correctly

Falling behind on BAS can happen to any business, especially when the numbers side of things gets pushed down the priority list during a busy quarter. As a registered BAS Agent, I handle BAS lodgement and IAS for businesses across Shepparton and the Goulburn Valley, with GST coding checked and corrected before anything goes near the ATO. That includes overdue BAS brought back up to date, not just the straightforward quarters. At Count On M3, lodgement runs alongside your regular bookkeeping and reconciliation services, so nothing gets prepared in isolation from the rest of your accounts. If you're behind or just want one less thing to manage, call me on 0439 008 120.

What's covered

Every Quarter, End to End

BAS and IAS lodgement through Count On M3 covers the full compliance side of your quarterly or monthly obligations.

BAS & IAS preparation, checked before lodgement
Quarterly & monthly lodgement cycles
GST coding reviewed & corrected where needed
Overdue BAS brought back up to date

The process

Getting an Overdue BAS Back on Track

Catching up on overdue BAS usually starts with working out exactly which periods are outstanding and what records exist for each one. Bank statements, invoices and any existing Xero data get pulled together first, since accurate lodgement depends on having the full picture rather than an estimate. Each outstanding period is then reconciled and prepared individually, in date order, so the ATO receives an accurate return rather than a rushed one. Where the ATO has already applied a default assessment or estimate, the correct lodgement can be used to replace it. Communication with the ATO on your behalf is part of the process, so you're not the one explaining the gap.

Questions

BAS & IAS, Explained

Printed columns of figures and a notebook, being worked through with a pencil

What's the difference between BAS and IAS?: A Business Activity Statement (BAS) reports GST along with other obligations such as PAYG withholding. An Instalment Activity Statement (IAS) is used by businesses that aren't registered for GST but still need to report PAYG instalments or withholding.
How often does BAS need to be lodged?: Most businesses lodge BAS quarterly, though some are required to lodge monthly depending on turnover and registration type. The ATO sets the specific cycle based on each business's circumstances.
What happens if GST coding is incorrect on a lodgement?: Incorrect GST coding can lead to an inaccurate BAS being lodged, which may need to be corrected later through a revision. Checking coding before lodgement is the more straightforward way to avoid that.

Get in touch

Contact Adrianne

0439 008 120

Monday–Friday9:00 – 17:00
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