BAS and IAS

Businesses prepare and lodge activity statements with the ATO on either a quarterly, monthly or annual basis.

There are basically two types of statements. These are:

  • Business Activity Statements (BAS)
  • Instalment Activity Statement (IAS)

A BAS will always be lodged where you are registered for GST. It will generally include reporting for GST, FBT, Fuel Excise, PAYGI, PAYGW as well as other taxes and rebates.

If you are not registered or reporting for GST, you may still be required to lodge an IAS where you have liabilities or entitlements to pay or report for the other taxes. Lodging your Activity Statement timely and correctly can be a difficult and confusing process.

You can avoid stress and eliminate risks simply by being confident that your ATO tax liabilities and obligations are sorted and your BAS lodgement is correct. At Roz Lahey Accounting, we offer a range of BAS services and lodgement options to suit all businesses so you have more time to do what you do best.

We are specialized in preparation of quarterly Financial reports with your BAS, and provide a clear picture of your business performance.  If you are unsure what your business needs, please contact us for a confidential discussion on your business and your obligations.

Services include:

  • Preparation of Business Activity Statements from business data or source documents.
  • Electronic Lodgement of Business Activity Statements and Instalment Activity Statements
  • Personalised advice on BAS provisions (including GST, PAYG, Withholdings and Instalments, Fringe Benefits Tax, Fuel Tax Credits and more)
  • Handle payroll and superannuation obligations

We prepare this information regularly and eliminate errors before they end up in the hands of the tax department.

Business Activity Statements (BAS)

Business Activity Statements (BAS) are used to report and pay the GST that has been collected and paid by your business. We can review your information, calculate the GST liability and electronically lodge your BAS form. We ensure  your wages are correctly entered into your BAS statements and your input tax credits are calculated to ensure you only pay the required amount of GST by the due date.

Instalment Activity Statements (IAS)

Instalment Activity Statements (IAS) are used to report and pay amounts withheld from your employee’s wages and salaries. Roz Lahey Accounting can prepare Pay As You Go (PAYG) tax withheld calculation for businesses. The IAS form is prepared on a month-to-month basis; this is also included on your quarterly BAS form.

All services

What They Say

John Kirkpatrick
Director, Quality Air
"I have been working with Roz for nearly 30 years since she was doing her training with her original employer and have found her to be of high integrity and very helpful on all my matters of taxation."
Anthony & Tracey Best
Mister Minit, Forest Lake
"We have always found Roz and her staff to be professional, friendly and knowledgeable. Our requirements have always been met in a fast and professional manner."
Don Jordin
Managing Director, EHS Landscaping, Browns Plains
"EHS Landscaping has been a client of RLA for the past 15 years. During this time we have always found them to be extremely professional and helpful in all of their dealings with our company."
Garry MacFarlane
Barbeques & More, Browns Plains
"I would not hesitate to recommending the services of RLA to anyone looking for highly professional bookkeeping, financial services and BAS advice."
Frank & Leanne Skalski
ANZ Mobile Lending, Upper Mount Gravatt
"We have used RLA for a period of ten years. We have come to rely on Roz’s advice and have found her very thorough and efficient in all her dealings with us. We have no hesitation in referring her to our family, friends, colleagues and our own customer base."

The Latest In News

All News

We've got a new website!

In 2020 we moved to a beautiful new office, and in 2021 we've got a new home online!
More

RLA has relocated to Stretton, and we're now paperless!

After many happy and successful years at our Acacia Ridge office, in mid 2020 the team at RLA packed
More

Are Australians honest on their tax returns?

We surveyed 2000 Australians to find out how honest they were when filling out their tax returns.
More