Start with a complete period
Set the reporting dates first, then collect the invoices, receipts, bank records and other source documents that fall within that period. A tracker can help you organise the evidence, but it does not decide how a transaction should be treated.
Prepare information for review
List income received or invoiced, business expenses, GST documents and items that need clarification. Keep original records available so a qualified adviser can check the context rather than relying only on a spreadsheet total.
- Record the source document for each entry.
- Flag missing receipts instead of estimating them as confirmed.
- Keep private or mixed-use transactions separate for professional review.
Use a tracker within its limits
BASReady Tracker AU is a local workbook for organising evidence and preparation tasks before review. It does not lodge a BAS, decide GST treatment or replace an accountant or registered BAS agent.
Make the handover useful
Give your adviser a dated export or workbook, the supporting documents and a short list of unresolved questions. That reduces avoidable back-and-forth without treating the preparation file as an official lodgement.
- Read the related guide on GST record-keeping before quarterly BAS preparation.