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September-Quarter BAS: The Reconciliation Pack Your Agent Needs
By Jeme Ann Bregente, CPA (Philippines), Camellia Consulting · Sources checked 1 October 2026
The BAS for July to September 2026 is due on 28 October 2026 if you lodge it yourself, or 25 November 2026 if your registered agent lodges it electronically under the ATO’s BAS agent lodgment program. Either way, your agent can only sign it off quickly if the books behind each figure are already reconciled. This is the pack that makes that possible.
TOC
When is the September-quarter BAS due?
| How it is lodged | Due date (quarter 1, 2026–27) |
|---|---|
| By you | 28 October 2026. If you lodge online, you may be eligible for an extra two weeks |
| By your registered BAS or tax agent, electronically | 25 November 2026 (BAS agent lodgment program concession) |
| Due date falls on a weekend or public holiday | The next business day |
Check with your agent which date applies to you. The concession date depends on the agent’s lodgment program, so do not plan around it until they confirm.
What should be in the reconciliation pack?
- Bank and credit card reconciliations to 30 September, with each closing balance matched to the statement.
- GST control account reconciled. GST on sales and purchases in the ledger agrees to 1A and 1B on the draft BAS, and any difference is explained.
- Total sales (G1) agreed to the income accounts, with GST-free and input-taxed income identified.
- Purchases coded GST-free or out of scope, listed, so your agent can scan them instead of searching for them.
- Wages (W1) and PAYG withheld (W2) agreed to the payroll reports for every pay run in the quarter.
- Aged receivables and payables at 30 September, which matter if you account for GST on an accruals basis.
- PAYG instalment and fuel tax credit workings, if they apply to you.
- One list of open questions: unexplained receipts, personal spending through the business account, and anything large or unusual.
Each item answers a question your agent would otherwise have to ask. The fewer questions left open, the closer their review is to a check rather than a rebuild.
Which GST labels do you report?
Most small businesses report under Simpler BAS, the ATO’s default for a GST turnover under $10 million. You report three GST labels: G1 total sales, 1A GST on sales and 1B GST on purchases. Under full reporting you also report export sales (G2), other GST-free sales (G3), capital purchases (G10) and non-capital purchases (G11), so the pack needs those splits too.
What is different about this quarter?
July to September 2026 is the first full quarter under Payday Super. Since 1 July 2026, super must be received by each employee’s fund within seven business days after each payday, according to the ATO. Super is not reported on the BAS, but while you are reconciling the quarter’s pay runs for W1 and W2, it is the right moment to check that super was paid against each one.
Who does what?
Your registered BAS or tax agent reviews, signs off and lodges. In Australia, BAS services provided for a fee are regulated by the Tax Practitioners Board and must be provided by a registered agent. A bookkeeper who is not registered, including us, prepares the work underneath: for your agent and under their direction.
If you are deciding how to staff that work, our guide to managed bookkeeping or a dedicated offshore hire sets out the trade-offs.
How does Camellia prepare it?
Our Philippine CPAs prepare this pack every quarter as part of our outsourced bookkeeping for Australian businesses, working inside your existing Xero, MYOB or QuickBooks file and handing it to your agent in a form they can check quickly.
Camellia Consulting is a tax and accounting firm in Cebu, Philippines. We are not a registered tax agent or BAS agent in Australia, we do not lodge with the ATO, and this article is not tax advice.
Sources
- ATO, Due dates for lodging and paying your BAS
- ATO, BAS agent lodgment program 2026–27
- ATO, GST reporting methods
- ATO, Paying super for your employees (Payday Super)
- Tax Practitioners Board, tpb.gov.au
- All checked 1 October 2026.