Spoke · Pillar: BAS / GST Compliance

XIntelliSync prepares. You lodge. The ATO acknowledges directly.

PREPARE → DOWNLOAD → INSTRUCT → CONFIRM. Four steps. XIntelliSync is not a registered ATO Digital Service Provider — and that protects customers from any ambiguity about who lodged what, when. Every ATO acknowledgement reference comes from the ATO directly.

Why this lives on XIntelliSync, not on the ATO website

The ATO Business Portal at bp.ato.gov.au is where your BAS, GST, TPAR, and PAYG actually get lodged. XIntelliSync prepares the lodgement bundle, populates the right form fields, and instructs you to upload via your myGovID + RAM authorisation. We do not have ATO Digital Service Provider status, which means we cannot lodge on your behalf — but we make sure the file you upload is in the exact format the ATO Business Portal accepts, with zero manual re-keying from XIntelliSync to the portal. The article below is the four lodgement-portal options (ATO Business Portal, myGov for sole traders, registered tax agent, ATO Online Services for Business) and the myGovID + RAM setup workflow.

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Quick answer

XIntelliSync prepares your BAS, TPAR, and STP Phase 2 lodgement files. You lodge externally via the ATO Business Portal (bp.ato.gov.au), myGov for sole traders (my.gov.au), or your registered tax agent. Honest separation that respects ATO infrastructure. XIntelliSync is not a registered ATO Digital Service Provider — every ATO acknowledgement reference comes from the ATO directly, and the audit log records the lodgement timestamp, reference, and lodging user.

The 4-step workflow

PREPARE → DOWNLOAD → INSTRUCT → CONFIRM.

Every BAS, TPAR, and STP Phase 2 lodgement runs through the same four steps. The boundary between XIntelliSync and the ATO is unambiguous.

1PREPARE
Who acts: XIntelliSync

Runs every transaction through XGVS at preparation stage. Applies Division 38 / Division 40 / standard 10% GST classification, validates supplier ABNs against ABN Lookup, reconciles labels W1-G24 against payroll lodgements, and assembles the BAS / TPAR lodgement file in the ATO-required format. The file generates only when all gates pass.

2DOWNLOAD
Who acts: You

Download the prepared lodgement file (XML or CSV depending on lodgement type) from XIntelliSync to your local machine. The file is plain-text, ATO-conformant, ready for upload to the chosen portal.

3INSTRUCT (UPLOAD AND AUTHORISE)
Who acts: You at bp.ato.gov.au or your tax agent

Log into the ATO Business Portal (or your tax agent's software, or myGov for sole traders). Navigate to the appropriate lodgement section. Upload the file. Review the totals. Authorise the lodgement using your normal signatory process (myGovID for businesses; signature for sole traders).

4CONFIRM
Who acts: ATO acknowledges, you confirm in XIntelliSync

The ATO returns an acknowledgement reference number. Return to XIntelliSync and click "Mark as Lodged", entering the ATO acknowledgement reference. The audit log records the lodgement timestamp + reference + lodging user. Seven-year retention per ATO record-keeping obligations.

Every ATO acknowledgement reference comes from the ATO. None from XIntelliSync.

The four portal options

Which portal you use depends on your entity + your role.

ATO Business Portal (Online services for business)

https://bp.ato.gov.au

Audience: Businesses with an ABN — companies, partnerships, trusts, sole traders operating under an ABN.

What you lodge: BAS, IAS, STP Phase 2, TPAR, super contributions, payment summaries, FBT returns, business tax returns. The full business lodgement surface.

Access requirements: myGovID identity (Strong identity strength recommended for businesses) + Relationship Authorisation Manager (RAM) link to the business ABN. Authorisations granted by a principal authority.

myGov

https://my.gov.au

Audience: Sole traders lodging via personal ATO Online Services. Individuals managing their own tax + business accounts.

What you lodge: Individual BAS, individual income tax returns, individual super, ATO correspondence inbox. Sole traders link their ATO account once via myGov.

Access requirements: myGov account + verified identity (Medicare card, driver licence, etc.). Link ATO once — re-link if account is reset or password changed.

Registered Tax Agent / BAS Agent portal

https://www.tpb.gov.au/tax-agent-finder

Audience: Businesses using a registered Tax Agent (lodging tax returns + BAS) or BAS Agent (lodging BAS only). Most SMBs above starter scale benefit.

What you lodge: All lodgements your agent is registered for. Agent lodgement grants the standard 4-week extension on Q1, Q3, Q4 BAS deadlines.

Access requirements: Engage a registered agent. Agent uses their own practice management software (Xero Tax, MYOB, NowInfinity, etc.). You authorise via signed engagement letter.

ATO Online Services for Business

https://onlineservices.ato.gov.au

Audience: Same as ATO Business Portal — the unified entry. Routes to the appropriate online service depending on the account type.

What you lodge: Same as ATO Business Portal. The newer unified URL — older "bp.ato.gov.au" redirects here.

Access requirements: myGovID + RAM (same as ATO Business Portal).

All 22+ industries served

BAS / GST / TPAR lodgement nuances by industry.

  • Construction

    TPAR mandatory — building & construction industry must report contractor payments annually by 28 August. GST on supplies, GST credits on materials. Progress claim invoicing creates BAS timing complexity.

  • Healthcare

    Many medical services GST-free under Division 38-7 (medical services) and Division 38-10 (other health). Allied health may be partially GST-free. Pharmacy mixed — most prescription medicines GST-free, retail products taxable.

  • Hospitality

    Restaurant meals consumed on-premises taxable at 10% GST. Takeaway food may be GST-free if it qualifies as basic food per Division 38. Liquor always taxable. Tip pooling does not affect GST.

  • Retail

    Most retail goods 10% GST taxable. Basic food items (bread, milk, fresh fruit/veg, plain meat) GST-free under Division 38 Schedule 2. Mixed baskets require per-line classification — software with up-to-date ATO classification codes is essential.

  • Consulting / Professional Services

    Most consulting services 10% GST taxable. Exports of services may be GST-free under Division 38. Sub-contracted work to other GST-registered consultants — GST on supplier invoice claimable as input credit. TPAR may apply for cleaning/IT/security services.

  • Digital / Tech

    Software licences and SaaS subscriptions to AU customers: 10% GST. Exports to overseas customers: typically GST-free under Division 38 export rules. TPAR mandatory for IT services to other businesses. Stripe/payment-processor fees include GST claimable as input credit.

  • Finance

    Most financial supplies INPUT-TAXED under Division 40 — no GST charged on supply, no GST credits claimable on related expenses. Fee-based services (advisory, brokerage) often taxable at 10% GST. Mixed-supply businesses must apportion input credits.

  • Legal

    Legal services 10% GST taxable. Trust account holdings are NOT consideration for supply — no GST until earned/billed. Disbursements (court filing fees, expert reports) may be GST-free or taxable per ATO rulings. Expense recoveries treated per the Goods and Services Tax Ruling GSTR 2000/37.

  • Childcare

    Childcare services GST-free under Division 38-145 if approved-services or registered-carer. CCS subsidy reconciliation creates BAS timing complexity. Materials and supplies (10% GST) claimable as input credits.

  • Education

    Most education courses GST-free under Division 38-85 (education courses) when delivered by registered training organisations or approved tertiary providers. Course materials may be partially taxable. International student fees typically GST-free under Division 38 export rules.

  • Manufacturing

    Manufacturing supplies generally 10% GST taxable. Exports GST-free under Division 38. Raw materials with GST claimable as input credits. Capital purchases (machinery, vehicles) GST claimable in the period acquired. Quarterly BAS most common; monthly required if turnover exceeds $20M.

  • Transport

    Road freight services 10% GST taxable. International freight (export and import legs) typically GST-free under Division 38. Fuel tax credits available — separate claim through BAS. TPAR mandatory for road freight services to businesses.

  • Mining

    Mining production 10% GST taxable; exports GST-free. Substantial fuel tax credits, R&D tax incentive offsets, and capital allowances flow through BAS. Native title and royalty payments have specific GST treatment per ATO mining-industry rulings.

  • Agriculture

    Most fresh food (bread, milk, fruit, vegetables, meat) GST-free under Division 38 Schedule 2. Processed/packaged food typically taxable. Fuel tax credits available for off-road farm machinery. Livestock sales GST-free between primary producers.

  • Fitness

    Fitness services 10% GST taxable. Membership fees GST applies. Equipment retail (apparel, supplements) taxable. Personal-trainer commissions to contractors may trigger TPAR if industry-wide reporting becomes mandatory.

  • Non-profit

    Charitable not-for-profits with GST registration: most fundraising events GST-free under Division 38 if non-commercial test passes. Gifts and donations not consideration — no GST. Government grants may or may not be consideration depending on conditions. NDIS supports GST-free under Division 38-38.

  • Events

    Event ticket sales 10% GST taxable. Bundled packages (ticket + food + accommodation) require apportionment per ATO events-industry guidance. Sponsorship income generally taxable. Door-takings reconciliation drives BAS-period accuracy.

  • Creative

    Creative services to AU clients 10% GST taxable. International commissions GST-free under Division 38 export rules. Royalty income taxable. TPAR may apply for security/courier/cleaning sub-contractors used in production.

  • Marketing

    Marketing services 10% GST taxable. Media spend pass-through (Google Ads, Meta Ads) — GST treatment depends on whether you re-bill or just facilitate. Overseas service exports GST-free under Division 38.

  • Human Resources

    HR consulting and recruitment services 10% GST taxable. Placement fee payments are taxable supplies. Background-check pass-through costs require apportionment if charged at-cost vs marked-up.

  • Insurance

    General insurance premiums INPUT-TAXED under Division 40 — no GST on the premium portion, but the policy holder may claim a decreasing adjustment. Life insurance premiums GST-free. Brokerage and intermediary services taxable at 10% GST.

  • Real Estate

    Residential rent INPUT-TAXED under Division 40 — no GST charged, no GST credits on related expenses. Commercial property rent generally 10% GST taxable. Sale of new residential premises taxable; existing residential GST-free under Division 38. Property management fees 10% GST taxable.

ATO Business Portal lodgement. Questions answered.

What's the difference between bp.ato.gov.au and onlineservices.ato.gov.au?+
They are the same service. The ATO unified its online portals — onlineservices.ato.gov.au is the newer unified URL that routes to "Online services for business" (formerly the ATO Business Portal). The older bp.ato.gov.au URL redirects to the same destination. Use either; functionality is identical. Both require myGovID + Relationship Authorisation Manager (RAM) access for business lodgements.
What is myGovID and how do I set it up?+
myGovID is the ATO's digital identity verification app for businesses (NOT the same as myGov for individuals). Download the myGovID app on iOS or Android, verify your identity using Australian identity documents (driver licence, Medicare card, passport, citizenship certificate), and reach a Standard or Strong identity strength. Strong identity strength is recommended for businesses lodging BAS / TPAR. Setup at https://www.mygovid.gov.au.
What is Relationship Authorisation Manager (RAM)?+
RAM links your myGovID identity to a specific business ABN, granting you authority to act on behalf of that business in ATO online services. The principal authority of the business (typically a director or partner) grants RAM access to other staff or to a tax agent. Each user has their own myGovID + RAM authorisation per business. Setup at https://info.authorisationmanager.gov.au.
Can XIntelliSync lodge BAS / TPAR / STP directly with the ATO?+
No. XIntelliSync is not a registered ATO Digital Service Provider (DSP). DSP registration is a specific ATO accreditation that requires meeting their security, audit, and operational requirements over multiple years. XIntelliSync prepares the lodgement file and instructs you to lodge externally — this is the honest separation that respects ATO infrastructure. There are no fake ATO acknowledgement numbers; every reference comes from the ATO directly.
Which lodgement path should I use?+
Sole traders without an ABN: myGov (my.gov.au) for individual income tax + BAS. Sole traders with an ABN: ATO Business Portal (bp.ato.gov.au) for business lodgements. Companies, partnerships, trusts: ATO Business Portal mandatory. Businesses using a tax agent: agent's practice management software grants the same 4-week BAS extension and centralises lodgement. Most growing SMBs eventually use a registered tax agent for the extension and the professional review.
What happens if I lodge through the wrong portal?+
You can't — each portal authenticates against the lodging entity. If you log into myGov as an individual and try to lodge a company BAS, you won't see the lodgement option. If you log into the ATO Business Portal but RAM authorises you for a different ABN, you can only lodge for that ABN. The portal-to-entity binding is enforced by the ATO. Failed login attempts indicate a permission or identity issue — fix at the source, not at lodgement.
How does XIntelliSync record the lodgement after I confirm with the ATO?+
After you receive the ATO acknowledgement reference (a unique alphanumeric string returned by the ATO upon successful lodgement), return to XIntelliSync and click "Mark as Lodged" on the relevant BAS / TPAR / STP record. Enter the ATO acknowledgement reference, the lodgement date, and the lodging user. XIntelliSync stores this in the audit log alongside the prepared file, the underlying transaction list, and the XGVS verification results. Seven-year retention. If the ATO ever queries the lodgement, the audit log provides the complete trail.

Keep reading

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PREPARE → DOWNLOAD → INSTRUCT → CONFIRM. Every BAS. Every TPAR. Every STP.

Included from Starter tier ($97/month AUD). Lodgement file generation in ATO format, ATO acknowledgement audit log, multi-portal support — included from Starter tier upward. First month 50% off.