The BAS Playbook: GST, Lodgement, and Staying Off the ATO's Radar

A single overdue or miscoded BAS used to slip under the radar. In FY27, it's exactly what puts you on the ATO's watchlist.

Since April 2025, the ATO can direct businesses with a poor GST compliance history into compulsory monthly reporting, and outstanding lodgements are now tracked as an audit risk trigger under the government's own performance agreement. Orianne Carvalho, Accountant at Lawpath, walks through where GST coding goes wrong, what the ATO is actually watching for, how lodgement extensions and deadlines really work, and the reporting habits that keep your BAS clean quarter after quarter. Practical and scenario-based throughout.

22nd October, 2026, 12:00 PM AEDT

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In this session, Orianne will cover:

  • GST coding errors: The difference between GST-free, input-taxed, and BAS-excluded transactions, and how getting it wrong skews every figure on your activity statement
  • Audit risk triggers: What actually puts a business on the ATO's radar, from late lodgements to mismatches between your BAS and other data the ATO already holds
  • Nil and pre-revenue BAS: Why GST registration itself creates a lodgement obligation, even before you've made a sale
  • Claiming GST credits correctly: The documentation the ATO expects behind every input tax credit, and what happens when it's missing
  • Lodgement extensions and deadlines: How self-lodging deadlines differ from the extensions available through a registered agent, and how to use that timing to your advantage
 

Why Attend?

Understand exactly what the ATO is watching for, and build a BAS process that holds up under it.

Know exactly what triggers ATO attention

 The ATO now tracks lodgement timeliness as a compliance metric, and repeat issues can mean compulsory monthly reporting. Understand what puts you in that position before it happens.

Get your GST credit claims audit-ready

Every credit needs the right paperwork behind it. Walk away knowing exactly what the ATO expects to see if it asks.

Stop small coding errors becoming big problems

Misclassified transactions are one of the most common reasons a BAS doesn't hold up under review. Learn to code correctly from the outset, not after the ATO flags it.

Ask Orianne your specific BAS questions live

Bring your own reporting setup, your deadlines, your sticking points. Orianne will work through them in the session.

 

 

Limited seats available, register today!

 

 

 

Note for accountants and lawyers: this session isn't CPD accredited and doesn't count towards your annual points or units.

By clicking on 'Register now' you are agreeing to the Lawpath Terms & Conditions