The Business Activity Statement is the output of the reconciliation process — and the quality of that output depends entirely on the accuracy of the data that feeds into it. Reconlink's BAS export is not a summary export of raw bank data; it is a structured mapping of fully reconciled, coded transactions to the G-field and W-field framework of the BAS. Understanding how that mapping works — and where it can require manual adjustment — is essential for any bookkeeper using Reconlink to prepare BAS lodgements.
How Reconlink Maps Coded Transactions to G1-G19 Fields
The BAS worksheet uses a standardised field structure defined by the ATO. The primary GST fields are G1 through G19, with G1 representing total sales and G19 the net GST payable or refundable for the period.
Reconlink derives each field from the reconciled transaction set as follows:
G1 (Total sales including GST): The sum of all coded revenue transactions in the period — including taxable supplies, GST-free supplies, and input-taxed supplies — grossed up for GST where applicable. Reconlink uses the tax code assigned to each transaction to determine whether the amount is GST-inclusive (code T1), GST-free (code G), or input-taxed (code I), and aggregates accordingly.
G2 (Export sales): Revenue coded as export or zero-rated. Reconlink identifies these from transactions coded with the export tax code and populates G2 automatically.
G3 (Other GST-free sales): Revenue from GST-free supplies other than exports — for example, GST-free food, medical services, childcare, and financial supplies coded as input-taxed (input-taxed supplies reduce G1 net of G2 and G3 differently; the BAS worksheet notes explain the treatment). Reconlink routes these based on the GST-free or input-taxed code assigned in the coding rules.
G10 and G11 (Capital and non-capital acquisitions including GST): Expenditure coded as capital (G10) or revenue (G11) where GST has been paid and ITCs are claimed. The distinction between G10 and G11 is significant for businesses using the Simplified Accounting Method or the Capital Acquisitions method; Reconlink applies the code classification from the transaction coding.
1A (GST on sales) and 1B (GST credits): These summary fields on the front of the BAS are derived from G10–G19 calculations. Reconlink calculates them from the underlying mapped fields and presents the net payable or refundable position on the BAS worksheet.
Exporting to Xero, MYOB, or CSV
Once the BAS worksheet is finalised in Reconlink, the export function allows the bookkeeper to push the BAS data to the connected accounting platform or download it as a structured CSV.
Xero export: Reconlink writes the G-field values directly to the Xero BAS return via the Xero API. The bookkeeper reviews the BAS in Xero's tax module before lodging via the SBR (Standard Business Reporting) gateway. The Reconlink export does not lodge the BAS — it populates the Xero return for review and lodgement by the registered BAS agent.
MYOB export: The MYOB integration exports a structured data file compatible with MYOB's GST return module. Field mapping follows the MYOB BAS field labels, which align to the ATO G-field framework but use MYOB's internal labels.
CSV export: The CSV option exports all BAS fields in a column-per-field format, suitable for manual entry into the ATO's Online Services for Business portal or for archiving as a supporting document. The CSV also includes the supporting calculation showing how each G-field was derived from the underlying transaction totals — a useful audit document.
Reviewing the Auto-Calculated BAS Before Lodging
The BAS export workflow in Reconlink includes a pre-export review screen that surfaces potential discrepancies before the data is sent to the accounting platform. The review screen shows:
- G1 vs prior period variance: A percentage change in total sales from the previous BAS period, flagging periods where sales have moved more than 20% without a corresponding change in transaction volume.
- ITC ratio: The ratio of G11 to G1, which should be broadly consistent across periods for a stable business. A spike in the ITC ratio may indicate miscoded personal expenses or duplicate supplier invoices.
- Unreconciled items: Any transactions in the period that have been coded but not matched to a bank feed entry, or vice versa. Unreconciled items must be resolved before the BAS is finalised.
- Tax code distribution: A breakdown of transactions by tax code, allowing the bookkeeper to spot anomalies — for example, an unusually high proportion of GST-free coding in a period where the business made predominantly taxable supplies.
This review layer is the functional equivalent of the pre-lodgement BAS review that a conscientious bookkeeper would perform manually — but surfaced systematically rather than relying on the bookkeeper to remember to check each item.
Edge Cases That Require Manual Adjustment
Several categories of transaction require manual adjustment to the auto-calculated BAS, regardless of how carefully the coding rules have been configured.
Mixed GST-free and taxable sales on a single invoice: Where a client makes a sale that combines taxable and GST-free items on a single invoice — common in retail food and pharmaceutical businesses — the coding at the transaction level may reflect only the dominant supply type unless the bookkeeper has manually split the invoice. Reconlink's split transaction function allows a single bank receipt to be apportioned across multiple tax codes, but this requires human judgment on the correct split ratio.
Instalment method vs calculation method: Businesses paying GST by instalment (Option 2 on the BAS) do not calculate their actual GST each quarter — they pay the ATO's instalment amount and reconcile at year end. Reconlink's BAS worksheet is configured for the calculation method by default. Businesses on the instalment method need only complete W fields (PAYG withholding) and T fields (instalment amounts) on their quarterly BAS; G-fields are completed only on the annual BAS. Bookkeepers must confirm the client's GST accounting method before applying the Reconlink BAS output.
Adjustments for previously lodged periods: Where a prior period BAS contained an error — for example, a miscoded supplier invoice discovered during an ATO review — the correction is made on the current period BAS via the adjustment fields (G7 and 1C/1D for GST adjustments). Reconlink allows manual entries in these fields, but the supporting documentation (original error, corrected coding, net adjustment amount) must be retained separately.
Credit notes and refunds: Credit notes received from suppliers reduce G11 (and the corresponding ITC claim). Where credit notes are processed in a different period from the original invoice, the BAS in the credit note period must show a reduced G11 figure. Reconlink handles this automatically if the credit note is coded with the correct tax code and linked to the original transaction, but standalone credit note receipts (without a linked original invoice) require manual review to confirm the tax code is correct.
The BAS Export Audit Trail
Every BAS export from Reconlink is recorded in an immutable audit log that captures the date and time of export, the user who initiated it, the BAS period, and the field values at the time of export. If a BAS is subsequently amended — whether by the bookkeeper before lodgement or by the ATO after lodgement — the audit log shows the original exported values, enabling a clear reconstruction of what was submitted and what was changed.
This audit trail is the documentary record that satisfies the record-keeping requirements under s.262A of the ITAA 1936, which requires taxpayers to keep records that explain the BAS amounts for five years. For bookkeeping practices preparing BAS on behalf of clients, the Reconlink audit trail also satisfies the BAS agent's obligation to maintain working papers under the Tax Practitioners Board's Code of Professional Conduct.