Taxation Services
BAS & GST Lodgements
We prepare and lodge your Business Activity Statements accurately and on time — every period. PHC & Associates ensures your GST obligations are met, your ITC claims are maximised, and you never face late lodgement penalties.
1000+
Clients Advised
CPA
Certified
Monthly
Board Packs Delivered
What's Included
Our BAS & GST Service Covers
Preparation and ATO lodgement of monthly, quarterly, or annual BAS
GST reconciliation against accounting records
Input tax credit (ITC) review and maximisation
PAYG withholding and instalment reporting within BAS
Wine equalisation tax (WET) and luxury car tax (LCT) where applicable
ATO payment arrangement assistance if needed
Late lodgement penalty remission requests
Ongoing GST advice and registration/cancellation management
Lodgement Frequency
Monthly, Quarterly or Annual — We Handle All
Your BAS frequency is set by the ATO based on your turnover. We manage all cycles.
Monthly BAS
For businesses with GST turnover over $20 million. Due 21st of the following month.
Quarterly BAS
Most common for small-to-medium businesses. Due 28 days after each quarter end.
Annual BAS
For businesses with turnover under $75,000. Combined with your income tax return.
Documents Required
What to Provide Each Period
Providing complete records each period keeps your BAS accurate and lodged on time.
Sales Records
- Sales invoices or point-of-sale totals
- Cash and non-cash sales summary
- Export sales (GST-free)
- Other GST-free or input-taxed sales
Purchase Records
- Supplier invoices with ABN and GST
- Credit card and bank statements
- Expense receipts for ITC claims
- Hire purchase / lease documents
Payroll (if applicable)
- Payroll summary for the period
- PAYG withholding amounts
- Superannuation contributions
How It Works
Your BAS Process
A simple, repeatable process every period.
Send Records
Upload your records to our client portal at period end — we'll remind you when it's due.
We Reconcile
We reconcile your GST, verify ITC claims, and check for errors or anomalies.
Review & Approve
We send you the draft BAS for review before lodging.
ATO Lodgement
We lodge directly with the ATO, well before the due date.
Payment Advice
We advise on amounts payable or refundable, and can arrange ATO payment plans if needed.