BAS & Income Tax Preparation Guidelines 2025

All Premier Tax & Bookkeeping Pty Ltd (PTB) Bookkeepers and Tax Consultants must follow the Guidelines 2024 instructions below when providing services for PTB. As an independent contractor, you are required to follow these guidelines to protect the integrity and service quality of PTB and to ensure PTB’s compliance with all legal requirements.
1. Create your myGovID

You are required to have myGovID to be able to access the Australian Taxation Office (ATO) Online Services for Agents (OSA). Please note that myGovID is different to your myGov account. For instructions on how to create your myGovID Click Here

2. Setup your Relationship Authorisation Manager (RAM)

Once you have created your myGovID as above, please follow the steps below,

  • Send the exact name and email address you have used to create your myGovID to admin@ptbau.com.au in the format below:
  • First name/ Last name/email address used.
  • After you have sent this email, you will receive an authorisation code via email within 2 business days to access your RAM. For instructions on how to accept an authorisation Click Here
3. Access your Booking Calendar

You are able to access your “Simplybookme” calendar and make necessary updates to your availability so your clients can book appointments with you.

4. Client Allocation
  • Once you have received a client allocation confirmation email from the PTB integrated booking system, you are able to add that client in OSA and XPM to to commence the preparation of the Tax Returns or BAS for them.
  • You can prepare BAS and/or Tax Returns for family, friends, and your social contacts. However, every client (including family, friends, and social contacts) is required to complete an online booking by clicking here and indicating your name as their preferred consultant.
  • You must not add any clients in OSA or XPM without receipt of a client allocation email from PTB.
5. Access to ATO Online Services for Agents (OSA)
  • Once you have set up your myGovID and RAM Access, you will be able to access the OSA. Please read the login instructions thoroughly by clicking on OSA .
  • Once you have received the client allocation email, you can add the client in OSA and access their details.
  • You are allowed to add or access OSA ONLY for your allocated clients and you are not allowed to access any other clients’ details in OSA. Please note that through completion of the online booking form, the client is providing their consent to PTB to add them to the OSA. Accessing client details in OSA without the client’s consent is a breach of ATO legislation.
6. Adding Clients in Xero Practice Manager (XPM)
  • You can access the client’s personal details in OSA and add the client in XPM and create the tax returns or BAS as required.
  • Please ensure you have selected your name as Manager and Partner from the drop-down menu in the Client General Details section in XPM.
  • You can pre-fill client income tax and BAS details in XPM.
7. Managing Clients
  • Upon receipt of client allocation email, you can contact the client in advance via email or phone to confirm your appointment date and time.
  • You can prepare client’s tax returns or BAS by communicating through Zoom, and/or phone.
  • To set up your free Zoom account please click on Zoom and select sign up for free (Basic).

  • For detailed instructions on how to manage your “Simplybookme” appointments, Click Here

8. Prepare Income Tax Returns & BAS

I. ATO Compliance Requirements 

Income tax returns and/or BAS must be prepared in accordance with Income Tax legislation, and ATO guidelines. These can be accessed using the links below:

II. Prefilling Client information

You can prefill individual clients’ income tax/ BAS information by clicking on the ‘Online PLS Pre-fill’ button in XPM. When you create an individual tax return, select the Retrieve Prefill [PLS] checkbox in the new return screen to load the available pre-fill information or you can click on the Online Prefill button.

 III.     Entering information into the Tax Returns/ BAS

After prefilling the initial information, you are required to discuss each section of the tax returns or BAS during the zoom meeting or phone conversations with client. This includes details of income, deduction, tax offset, Medicare levy, Income test, Spouse and Business income and expenses.

IV. Previous Years’ Tax Returns

  • If you have found in client’s OSA that your client did not lodge tax returns for previous years, you can discuss with the client their noncompliance and the penalties applicable (for penalty details click here).
  • If the client wishes, you can proceed to prepare their previous year’s tax returns by using the steps outlined below:

 a) Tax Returns on or after 2013/14 Financial Years

Income tax returns for these years can be prepared using XPM same as normal tax returns above.

b) Tax Returns before 2013/14 Financial Years

    • You can prepare the income tax returns for these financial years using the tax return manual form. These forms can be downloaded with instructions by clicking on Previous Years Tax Return. 
  • Completed manual tax return forms, together with client signatures and substantiation documents, should be scanned and uploaded into XPM documents section under the respective client’s name, with notification provided by email to admin@ptbau.com.au for approval and manual lodgement with the ATO. For instructions on how to upload, click here and refer to Manage Documents section.

 V. Amendment of BAS and Income Tax Returns

If a client requires amendment of a current or previous years’ BAS, or income tax return, you must email admin@ptbau.com.au setting out the reason/s for the amendment and to obtain PTB approval for the amendment. Once you have received the approval email from PTB, you are able to prepare the amendment of Tax returns or BAS as below.

a) Original Tax Return or BAS prepared in XPM by PTB – You can open the previous tax return or BAS and click on “Amend” button and enter the amendment details.

b) Original Tax Return or BAS NOT prepared by PTB – You can create and prepare a new tax return or BAS with amended details, and you are required to upload the previous lodgement in the document section under the client’s name.

9. Substantiation Requirements

I. Proof of Identity

You must have at least ONE photo ID of the taxpayer, or business owner, company director, partners, or trustee e.g., Australian Driver’s Licence/Valid Passport/ Proof of Age Card, etc.

This proof of identity must be uploaded in XPM document section against client’s name.  Without Proof of identity document, no Tax Returns or BAS will be lodged with the ATO.

You must also update the contact details of the taxpayer, or business owner, company director, partners, or trustee in XPM with their current telephone / mobile number and email address.

 II. Proof of Deductions:

  • All evidence for BAS and income tax return related deductions must be sighted and checked before entering in XPM.
  • The work-related deductions must be substantiated as per ATO Guidelines.

III. Financial Reports

All business income tax return preparations must comply with ATO Guidelines and be supported by a profit and loss statement and balance sheet signed by the business owner and/or its authorised representative (director/ partners/ trustee).

a) If the business sales are over $75,000 per year, the financial reports must be generated through the client’s computer accounting software (MYOB, Xero, QuickBooks, etc) and should be uploaded in XPM. PTB must be given accountant-level access for review. To provide access, please use admin@ptbau.com.au email and enter Premier as the first and Tax as the second name.

b) If the business sales are less than $75,000 per year and the client is not using an accounting system accounting software, you must prepare the financial reports using the PTB Financial Report Templates by clicking here and upload them in XPM. You must also upload a pdf version of the bank statements for the full period of the financial report in XPM.

IV. Detailed GST Report

All BAS preparations must comply with ATO rules and be supported by a detailed GST report signed by the business owner and/or its authorised representative (director/ partners/ trustee) and uploaded in XPM.

a) If the business sales are over $75,000 per year, detailed GST reports must be generated through the client’s computer accounting software (MYOB, Xero, QuickBooks, etc). PTB must be given accountant-level access for review. To provide access, please use admin@ptbau.com.au email and enter Premier as the first and Tax as the second name.

b) If the business sales are less than $75,000 per year and the client is not using an accounting system accounting software, you must prepare a detailed GST Report using the PTB GST Report Templates by clicking here and upload it in XPM. You must also upload a pdf version of the bank statements for the full period of the GST report in XPM.

10. Uploading Substantiation Documents
  • You are required to collect and upload a scanned copy, or image, of the substantiation documents in XPM against your client’s name (i.e., not against the prospect, supplier, job, quote, or estimate). For more details click here and refer to Manage Documents section.
  • Substantiation documents will be not accepted via email. All substantiation documents must be uploaded in XPM.
11. Finalising Income Tax Returns and BAS

You are not permitted to lodge any BAS or Tax Returns directly with ATO without PTB Registered Tax Agent Approval.

Once you have prepared Income Tax Returns / BAS and uploaded the required substation documents in the documents section, you are required to run a validation check and click on the “Complete” button. Then, the following process will commence,

I. PTB Senior Tax Consultant reviews the Completed Tax Return & BAS and if compliance requirements are met, Tax Return / BAS will be approved by the Senior Tax Consultant within 2 business days.

II. If compliance requirements are not met, the Senior Tax Consultant will contact the Tax Consultant (Preparer) for additional substantiation requirements for approval.

III. On approval by the Senior Tax Consultant, Tax Return / BAS will be reviewed and sent to the client for their electronic signature.

IV. Once the client electronically signs the Tax Return / BAS, and payment is made by the client for the PTB preparation fees, the Tax Return / BAS will be lodged with the ATO.

You should not lodge any BAS or Tax Returns directly with ATO without PTB Registered Tax Agent Approval.

 V. Integrity and Accuracy in Work

You are required to maintain the highest standards of integrity and accuracy in the preparation of income tax returns and BASs for clients. If you knowingly prepare a false tax return or influence a client to make a false statement in a BAS or tax return, your contract will be terminated immediately.

12. Client Invoicing

Once you have completed the income tax return or BAS, you are required to create an invoice in XPM and email this to the client for payment. For detailed instructions on creating invoice Click here. 

For our minimum professional fees, Click here. 

With effect from 1 July 2024, no fee waivers or concessions will be allowed for your family members, relatives and / or friends and they must be issued an invoice in line with our minimum professional fees.

A separate invoice must be raised for each Tax Return or BAS prepared by you. For example, if you are preparing tax returns for a trust and its beneficiaries, you must raise  separate invoices for the trust and each individual beneficiary without issuing one combined invoice for all parties. 

13. Payment of Client Invoices

BAS / income tax returns will be lodged with the ATO on receipt by PTB of the client fees. Clients have two online options to pay their fees to PTB as below:

  • Credit Card: Paying by Australian Master/ Visa Credit Cards by clicking on Payment Links that are available at the bottom of the invoice. 
  • Bank Deposit: Paying through client online banking to the PTB Bank Account stated on the invoice.               
  • The fees from refund option is not available for operational efficiency.
14. Bookkeeping Services

All bookkeeping activities must comply with ATO guidelines and Australian Accounting Standards. ATO Guidelines and Reference Guides can be accessed using the links below:

15. Loan Referrals and Support

You are able to refer any of your clients or any other person for a new home loan, home loan refinancing, investment property or business loan by clicking on Loan Referral.

The Loan Referral and Support Process Map can be accessed by clicking here.

All Premier Tax & Bookkeeping Pty Ltd (PTB) Bookkeepers and Tax Consultants must follow the Guidelines 2024 instructions below when providing services for PTB. As an independent contractor, you are required to follow these guidelines to protect the integrity and service quality of PTB and to ensure PTB’s compliance with all legal requirements.

16. Business Registration

You are able to assist clients to register a new business including sole trader, partnerships, trusts, and companies by clicking on Register Now.

When a client completes the online business registration form, create a client in XPM and create an invoice as per the PTB Professional Fees Schedule provided to you, from time to time. Once the client has paid, you and the client will receive by email within one business day, the registration certificate and other related documents such as partnership agreement, trust deed and company constitution. The Business Registration Process Map can be accessed by clicking here.

17. Marketing

In addition to PTB national marketing campaigns, you may want to promote our services within your social contacts, friends, and community contacts. Please note this activity is optional as PTB will not pay for marketing activities, or for time spent marketing unless this activity is pre-approved in writing. If you wish to have a special marketing campaign in your location with PTB funding, please contact admin@ptbau.com.au

Consultant marketing can be access by Click Here

18. Business Cards

If you would prefer to have a PTB business card, please email at admin@ptbau.com.au Please note business cards are optional and printing, or related costs are not reimbursed by PTB.

19. Support and Assistance

ATO Phone Support:

You are required to use the ATO website and Online Services for Agents (OSA) before calling the ATO. If you are unable to obtain the required clarifications from the OSA, you can phone the ATO using the appropriate Tax Agent Help Line by clicking on Tax agent phone services. During this call you must introduce yourself as an employee of PTB and quote PTB Tax Agent number 257 265 70.

Xero Support:

You are able to use Xero Central by clicking on How can we help?. You can also contact Xero Support by clicking on Contact Support

PTB Support:

If, after using the ATO and Xero Central support, you still require assistance from PTB, please email your enquiry to admin@ptbau.com.au and you will receive a reply by email within 24 hours. If  required, PTB will schedule a Zoom meeting with you to address your enquiries

20. Compliance with the Code of Professional Conduct of the Tax Practitioners Board

You must comply with the provisions of the Code of Professional Conduct of the Tax Practitioners Board.