BAS lodgement preparation: a step by step checklist for SMEs
BAS is a tax obligation, not a management tool. The goal is simple: complete, submit, and pay on time with minimum owner touch. Delegate the work to your bookkeeper, automate wherever possible, and keep audit readiness lean. Forty hours in the unlikely event of an audit is still cheaper than one wasted hour every week collating evidence.
Milton Brooks
4/9/20252 min read
“Economy of effort: eliminate, automate, delegate — and keep the owner out of the weeds.” - Anonymous
Disclaimer
This blog provides general guidance only. It is not tailored accounting, financial, HR, or legal advice. Always consult a qualified professional before altering BAS lodgement processes to ensure compliance with Australian Taxation Office requirements.
Introduction
BAS lodgement is a compliance task, not a strategic reporting tool. Your bookkeeper should own the process end‑to‑end, with the owner stepping in only for exceptions or breaches of policy. The philosophy here is economy of effort: eliminate unnecessary steps, automate where possible, and delegate the rest. Success is defined by low owner touch, timely submission, and confidence that obligations are met.
Three strategies to implement BAS lodgement preparation
Strategy 1 Delegate ownership completely
Bookkeeper prepares, submits, and pays BAS.
Owner reviews only breaches or exceptions, never routine reconciliations.
Trust expands quickly with competence — freedom scales fast.
Strategy 2 Minimum viable audit readiness
Retain only what’s required for compliance.
Skip weekly collation; accept that audit prep may take 40 hours, but that’s still cheaper than constant admin.
Use digital storage, zero paper copies, and video SOPs for training.
Strategy 3 Automation first, escalation only for exceptions
Automate reconciliations and coding rules to reduce manual work.
Escalate only large unexplained items or late liabilities.
Apply Mission Command: clear intent, disciplined initiative, prudent risk.
Implementation checklist
Assign ownership — Bookkeeper has full responsibility for BAS lodgement.
Set intent — BAS must be submitted and paid on time, with owner notified only of breaches.
Automate inputs — Bank feeds, coding rules, and integrations.
Document minimally — Digital storage only; video SOPs preferred.
Escalation path — Exceptions flagged within 48 hours, owner reviews only breaches.
Morale & sustainment — Recognize bookkeeper competence, build trust, and keep systems lean.
Next steps
This week: Confirm bookkeeper’s authority to prepare, submit, and pay BAS.
Within 14 days: Automate reconciliations and coding rules; set exception thresholds.
Within 30 days: Test the system with a full BAS cycle; refine escalation playbook.
Useful AI prompts
“Draft a BAS lodgement SOP in video script format for bookkeepers.”
“Generate a 48‑hour escalation playbook for late BAS liabilities.”
“Create a checklist of minimum viable audit documents for BAS compliance.”
Mission Command Principles for Business
At Mission Command Business, every system and checklist is built on the principles of mission command:
Build Mutual Trust – Leaders trust teams to act; teams trust leadership to support.
Create Shared Understanding – Everyone knows the vision, objectives, and constraints.
Provide Clear Commander’s Intent – Goals and outcomes are explicit; execution is flexible.
Exercise Disciplined Initiative – Teams solve problems without waiting, aligned to strategy.
Use Mission Orders – Objectives are assigned; methods are left open.
Accept Prudent Risk – Smart risks are encouraged for innovation and growth.
These principles ensure your business runs with clarity, agility, and confidence: the owner sets the aim, the team executes, and the system flags exceptions without dragging the owner into the weeds.