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Courses/Tax/Tax Planning & Compliance *

BAS Intensive: GST Timing, Errors, and Compliance in Practice

Master advanced GST timing rules, confidently correct costly reporting errors, and bulletproof your BAS compliance workflows with proven strategies for real-world scenarios.

Created byJasvir Kaur
BeginnerUpdated Jul 1, 2026
BAS Intensive: GST Timing, Errors, and Compliance in Practice

What You'll Learn

check_circleUnderstand core GST timing rules and how they apply in BAS reporting under cash and accrual accounting methods
check_circleIdentify common BAS errors and high-risk transaction types that trigger ATO reviews or adjustments
check_circleEvaluate GST treatment across complex arrangements such as progressive supplies, leases, and part payments
check_circleApply practical compliance strategies to improve BAS accuracy and reduce client exposure to penalties and audits

About This Course

BAS reporting has evolved far beyond routine data entry and periodic lodgements. With the Australian Taxation Office increasingly relying on real-time data matching, automated compliance analytics, and digital record validation, BAS agents and accountants are under growing pressure to ensure accuracy, consistency, and defensible GST treatment across all client transactions.

This intensive 1-hour webinar provides a practical refresher on core BAS and GST principles, while focusing on the real-world issues that most frequently lead to ATO adjustments, reviews, and penalties. Participants will revisit essential timing rules, cash versus accrual accounting, and GST adjustment mechanisms, alongside more complex scenarios such as progressive supplies, leases, deposits, and part payments. The session also examines how digital reporting systems, eInvoicing, and ATO compliance tools are reshaping expectations in BAS preparation and review.

Key Topics Discussed:

  • GST fundamentals and BAS reporting obligations
  • Cash vs accrual accounting for GST purposes
  • GST timing rules and attribution principles
  • Common BAS errors and adjustment triggers
  • Progressive supplies and staged billing arrangements
  • GST treatment of leases, hire purchase, and instalment contracts
  • Deposits, advances, and part payment scenarios
  • ATO data-matching and compliance analytics
  • Digital record-keeping and audit expectations
  • eInvoicing and automated bookkeeping impacts
  • High-risk GST classification issues
  • BAS review processes and risk mitigation strategies

Your Instructor

Jasvir Kaur
Jasvir Kaur

Higher Education Academic | Accountant | MIPA

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Jasvir Kaur is an accomplished Higher Education Academic, Accountant, and Member of the Institute of Public Accountants (MIPA) based in Parramatta, New South Wales, Australia. With over 18 years of diverse industry experience, Jasvir has built a multifaceted career spanning accounting, business management, consultation, and lecturing. As a passionate educator dedicated to delivering exceptional learning experiences, Jasvir currently serves as a Lecturer at Macquarie University College and Western Sydney University. Her extensive academic background also includes key roles as a Lecturer and Unit Coordinator at the Institute of Creative Arts and Technology, and faculty positions at Federation University Australia, Victoria University, and the University of Southern Queensland, among others. Driven by a commitment to continuous growth, open communication, and collaborative teamwork, she thrives in environments focused on knowledge-sharing. In addition to her academic work, Jasvir manages her own accounting and bookkeeping practice, bringing real-world business insights directly into the classroom. She holds a Master of Accounting from Central Queensland University, alongside advanced qualifications in education, training, human resources, and business administration.

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