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AustraliaBAS & TaxUpdated: Sep 13, 2026
Validation Pending: The capabilities described for Australia are currently under review. Prefiler does not yet offer production-validated automated pre-filing intelligence for this jurisdiction.
Direct Answer
You must reconcile the total gross wages and the PAYG tax withheld reported in your payroll software against the physical net cash paid to employees in your bank statement. The PAYG portion must be declared on your BAS and paid to the ATO.
Single Touch Payroll (STP)
With STP, the ATO receives live data every time you process a pay run. At the end of the quarter, the W1 (Total salary) and W2 (Amount withheld) labels on your BAS are often auto-populated.
Handling Discrepancies
If the auto-populated STP data doesn't match your ledger:
- Check for manual bank payments made outside the payroll software (e.g., emergency advances).
- Ensure terminated employees' final payouts were finalized in the software.
- Match
Gross Wages - PAYG - Super = Net Bank Outflow.