Changes to ATO processes to support Simpler BAS transition

Fri, 30 Jun 2017

To support your transition to Simpler BAS, we have changed some of our processes and procedures.

  • The GST calculation worksheet has been removed for Simpler BAS reporting.
  • There is no requirement to complete the annual GST information report for 201617 and beyond. Outstanding reports from previous years are no longer required.
  • From 1 July 2017 we will accept BAS for tax periods prior to 1 July 2017 with only the following GST information: G1 Total sales, 1A GST on sales and 1B GST on purchases.
  • An updated compliance approach reflects Simpler BAS reporting requirements. From 1 July 2017 our compliance staff will not seek information in relation to the classification of:
    • Export sales
    • Other GST-free sales
    • Input tax sales
    • Capital purchases
    • Non-capital purchases
  • Our compliance staff may however request information for the total transactions reported at G1 Total Sales, 1A GST on Sales and 1B GST on Purchases. Remember to continue keeping records and valid invoices for these transactions.
  • GST reporting method elections, including GST instalments, are no longer made via the BAS. Usually your reporting method will be automatically rolled over at the end of the year based on your turnover. You can call us on 13 28 66 to update your turnover and change your GST reporting method, including GST instalments.
  • The way the BAS is presented on the Business Portal has changed. In addition to incorporating the Simpler BAS changes, the Business Portal dashboards now resemble the ATO Online format to make BAS lodgment quicker and easier