BAS & Income Tax Preparation Guidelines 2025

Premier Tax & Bookkeeping Pty Ltd (PTB)

All independent contractors (bookkeepers and tax consultants) must adhere to the following guidelines to ensure integrity, service quality, and legal compliance in all work conducted for PTB.

1. Setup Requirements

1.1 myGovID Setup

  • You must have a myGovID to access the Australian Tax Office’s (ATO) Online Services for Agents (OSA).
  • For instructions on how to create your myGovID Click Here

1.2 Relationship Authorisation Manager (RAM) Setup

  • Email your full name and the email address used for myGovID to admin@ptbau.com.au in the format below:
    First Name / Last Name / Email Address
  • You will receive an authorisation code with instructions when you signed the independent contract with Premier Tax and Bookkeeping.
  • For instructions on how to accept an authorisation Click Here

1.3 Zoom Scheduler Setup (Client Booking Calendar)

  • All consultants must set up a Zoom Scheduler account for client appointments.
  • Click on Zoom Scheduler, select the Monthly plan, complete your details, and process payment.
  • Subscription Cost: ~$9.10/month (can be cancelled anytime).
  • Once registered, send your Zoom user ID and password to media@taxbook.com.au.
  • You’ll receive your personal booking link by email from PTB marketing team.

2. Client Engagement

2.1 Appointment Confirmation

  • Client Consent Requirement:
    Clients provide their consent for PTB to access their ATO records via the Online Services for Agents (OSA) by booking an appointment through the Zoom Scheduler platform.
  • Legal Compliance:
    Accessing a client’s ATO information without their explicit consent is a serious offence under ATO legislation and may result in penalties or loss of agent access privileges.
  • Work Commencement Condition:
    You may only commence work on a client’s file after receiving a Zoom Scheduler booking confirmation, which serves as documented consent to proceed.
  • Do not add clients in OSA or Xero Practice Manager (XPM) without Zoom Scheduler booking confirmation.

2.2 Access to Online Services for Agents (OSA)

  • Authorised Access Only:
    You are permitted to access a client’s records in the ATO’s Online Services for Agents (OSA) only after the client has booked an appointment with you and you have received a Zoom Scheduler booking confirmation as evidence of their consent.
  • Compliance Obligation:
    Any unauthorised access to client information in OSA—without formal client consent—constitutes a serious breach of ATO legislation and may result in disciplinary action, including revocation of access rights and potential legal consequences.
  • OSA Login Instructions:
    For step-by-step guidance on logging into OSA click here

2.3 Adding Clients in Xero Practice Manager (XPM)

  • New Client Creation:
    If a client is not already in XPM, create their profile using information obtained from their ATO record via Online Services for Agents (OSA). During setup, ensure the following:
    • Update all contact details
    • Enter accurate tax and company details
    • Select “Premier Tax & Bookkeeping” as the Agent
    • Set appropriate due dates
    • Do not enter billing details at this stage
  • Assign Roles:
    When setting up the client in XPM, select your name as both the “Manager” and “Partner” to ensure proper assignment and workflow tracking.

3. Preparing Income Tax Returns & BAS

3.1 ATO Compliance

  • Income tax returns and/or BAS must be prepared in accordance with Income Tax legislation, and ATO guidelines.
  • Must follow all ATO legislation and preparation guidelines by clicking here

3.2 Prefilling Client Data

  • Use the “Online PLS Pre-fill” function in XPM.
  • Check “Retrieve Prefill [PLS]” when starting a new return.

3.3 Data Entry & Client Review

  • Update Client Records
    Ensure that all client contact details—including email, mobile number, and address—are updated in both the Xero Practice Manager (XPM) profile and the ATO portal via Online Services for Agents (OSA).
  • Thorough Return Review with Client
    Before finalising the tax return, you must review and discuss the following key sections with the client to confirm accuracy and completeness:
    • Income
    • Deductions
    • Tax Offsets
    • Medicare Levy
    • Spouse and Income Tests
    • Business Income and Expenses (if applicable)

    This process ensures transparency, improves compliance, and helps clients understand their tax position.

3.4 Prior Year Returns

3.5 Amendments

  • Amending Returns in XPM
    If the original tax return was lodged through Xero Practice Manager (XPM), use the “Amend” button to initiate the amendment process. Clearly explain the reason and details of the amendment in the XPM
  • Amending Returns Not in XPM
    If the original return was not lodged via XPM, create a new tax return in XPM and email the amendment details to review@ptbau.com.au  for processing and lodgement support.

4. Substantiation Requirements

4.1 Proof of Client Consent

  • Mandatory Consent Requirement
    You must obtain explicit client consent before preparing any tax return or BAS.
  • Evidence of Consent
    A PDF copy of the client’s Zoom Scheduler booking confirmation email must be uploaded to the client’s profile in Xero Practice Manager (XPM) as proof of consent.
    This documentation is essential for ATO compliance and internal audit purposes.

4.2 Identity Verification

  • Upload one photo ID (e.g. driver’s licence/passport) into XPM under the client’s profile.
  • Update all contact details (email, mobile and address) accordingly in XPM.

4.3 Deduction Evidence

  • Review and verify all documents supporting deductions before entering them into XPM.
  • All deductions must be substantiated as per ATO Guidelines.

4.4 Financial Reports

  • For Clients with Turnover Above $75,000
    Upload the following documents to the client’s XPM profile:
    • Accounting software–generated financial reports
    • Bank statements
    • Bank reconciliation statement
    • General ledger
  • For Clients with Turnover Below $75,000
    Upload the following documents:
    • Financial reports in Excel format
    • Supporting bank statements
  • Client Sign-Off Required
    All financial reports must be signed by the client and uploaded to Xero Practice Manager (XPM) as part of the compliance process.

4.5 GST Reports (for BAS)

  • For Clients with Turnover Above $75,000
    Upload the following to the client’s XPM profile:
    • Accounting software–generated detailed GST reports
    • Bank reconciliation report
  • For Clients with Turnover Below $75,000
    Upload the following documents:
    • GST detailed reports in Excel format
    • Bank statements
  • Client Sign-Off Required
    All GST reports must be signed by the client and uploaded to Xero Practice Manager (XPM) to meet ATO substantiation and audit requirements.

4.6 Uploading Substantiation Documents

  • Proper Document Upload
    • You are required to collect and upload scanned copies or clear images of all substantiation documents directly into Xero Practice Manager (XPM) under the client’s profile.
    • Important: Documents must be uploaded under the client’s name — not under a prospect, supplier, job, quote, or estimate.
    • For detailed instructions, click here and refer to the Manage Documents section.
  • Email Submissions Not Accepted
    Substantiation documents will not be accepted via email under any circumstances. All supporting documents must be stored within XPM to ensure secure recordkeeping and ATO compliance.

5. Finalising Returns

  • Marking the Return as Complete
    Once you have fully prepared a return and confirmed all client details and documents are in order, click “Complete” in Xero Practice Manager (XPM).
  • Internal Review
    After the client invoice is paid, a Senior Consultant from PTB will review the return within 2 business days.
    • If any substantiation documents are missing, the Senior Consultant will move the return back to “Draft” status, and you will receive an email notification requesting the missing documents.
    • After uploading the required documents, you must again click “Complete” in XPM.
  • Client Signature & Lodgement
    • Once approved by the Senior Consultant, the return will be emailed to the client for electronic signature.
    • The return will be lodged only after the client has signed and returned it.

⚠️ Important Notice
Submission of falsified returns or misconduct in handling client files will result in immediate contract termination and may be reported to relevant authorities.

6. Client Invoicing & Payments

  • Invoice Creation
    Create individual invoices for each tax or BAS return using Xero Practice Manager (XPM).
    For step-by-step instructions, click here.
  • Issue one invoice per return per client.
    Do not bundle multiple returns into a single invoice.
  • Payment Before Lodgement
    All BAS and income tax returns prepared under Premier Tax & Bookkeeping (PTB) will be reviewed and lodged only after full payment of the associated invoice.
  • Accepted Payment Methods
    • Credit Card
    • Bank Deposit
    • Fee-from-refund arrangements are not permitted.
  • Minimum Professional Fees
    To view PTB’s minimum professional fee schedule, click here.

7. Bookkeeping Services

All bookkeeping work must comply with ATO and Australian Accounting Standards.

📎 Reference materials:

8. Loan Referrals

  • Referral Opportunities
    You are encouraged to refer clients for a range of loan services, including:
    • New home loans
    • Home loan refinancing
    • Business loans
    • Car loans
    • Other personal or commercial loans
  • Submission Process
    • All loan referrals must be submitted through the official Loan Referral Portal using the Loan Referral Form by click here
  • Referral Confirmation & Follow-Up
    Once you have submitted a referral:
    • You will receive an email confirmation verifying that you are entitled to a referral commission, provided the client’s loan is approved.
    • Your referred client will receive an email invitation to book an appointment with our loan expert to begin the loan application process.
  • Loan Application Process
    All referred client loan applications will be managed by the PTB Head Office, including coordination with lenders, application lodgement, and final settlement.

9. Business Registrations

  • Referral Opportunities
    You are encouraged to refer clients for a wide range of business registration services, including:
    • Setting up a new company
    • Establishing a partnership
    • Registering a trust (family trust or corporate trust)
    • Setting up as a sole trader
    • Business name registration
    • ATO registrations, including:
      • PAYG withholding registration
      • GST registration
  • Referral Process
    • All business registration referrals must be submitted through the official Referral Portal using the Referral Form by click here
    • You will receive an email confirmation verifying your eligibility for a referral commission, provided the client’s registration is successfully completed.
    • After submission, you must create an invoice and request client payment before proceeding.

Registration Process

  • Your referred client will receive an email invitation to book a consultation with our Business Registration Expert to discuss the appropriate business structure.
  • As per the consultant’s advice, the client must complete the Business Registration Form — Register Here.
  • Once the form is submitted, an invoice will be issued to the client.
  • Upon payment, our team will complete the registration, and the client will receive all relevant documents via email.

10. Marketing & Branding

10.1 Marketing Campaigns

  • All marketing materials must be approved by the Marketing Manager (PTB) prior to distribution.
  • The PTB Marketing Manager will liaise with you to support the promotion of taxation, loan services, and business registration services through your personal networks, social media platforms, and direct marketing strategies.
  • For information on current consultant marketing campaigns, contact media@taxbook.com.au

10.2 Business Cards

  • Business cards are available upon request. Please email your request to media@taxbook.com.au.
  • Consultants are responsible for covering their own printing costs.

11. Support & Resources

Tax and BAS Preparation Support

  • Step 1: Refer to the ATO website for relevant information and guidance
  • Step 2: If further assistance is needed, call the ATO Tax Agent Helpline using PTB’s Registered Agent Number: 25726570.

Xero Support

  • Access Xero Central for help articles, training, and troubleshooting.
  • Submit support requests directly via the Xero support portal.

PTB Internal Support

  • For internal queries, technical issues, or review assistance, email review@ptbau.com.au.
  • Expect a response within 24 hours.

12. Code of Professional Conduct

All contractors must comply with the Tax Practitioners Board Code of Professional Conduct.

View Code of Conduct