GST Basics 2026: Preparing a BAS & GST in Practice

Learn the BAS prep process in practice including cash vs accrual methods, tax periods, adjustments, lodgement essentials and more.

In this session, we cover:

• Preparing a BAS and BAS lodgement

  • Cash vs accruals methods for accounting for GST

  • Tax periods & Due dates

  • Tax invoices & requirements

  • Remission of interest/penalties

• Adjustments

  • Cancelling GST registrations

  • Div 129

  • Div 135