🇦🇺Australia

GST BAS Lodgement Failures

1 verified sources

Definition

Retainer fees require GST-inclusive invoicing and BAS reporting. Manual errors in multi-stage billing lead to late lodgements or misreporting.

Key Findings

  • Financial Impact: AUD 222 failure-to-lodge penalty per BAS + 20% shortfall penalty on GST amounts (typical AUD 3,000-10,000 per search)
  • Frequency: Quarterly per BAS cycle
  • Root Cause: Complex tracking of partial payments across milestones

Why This Matters

The Pitch: Executive search firms in Australia risk AUD 222+ per late BAS on retainers. Automation of GST-compliant invoicing prevents audit failures.

Affected Stakeholders

Bookkeeper, Compliance Officer, Managing Director

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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