OverviewAccount and sign-inYour profileDraft your summary from your CVAI assistant (Sandy)Managing shiftsBooking requestsMessaging a workplaceBooking schedulesAvailability calendarCalendar syncCancellation protectionLocum directoryWorkplaces and organisationsInvoicingWorkplace signed linksAuto-chasersShift pay-checkMedicare direct billingAgency vs direct billingAgency and PAYG trackingTripled bulk-billing incentiveThomas and Naaz: payroll taxTax planningExpenses and cents-per-kmEarnings forecastBAS readinessSuper guaranteePSI diagnosticXero integrationAdvanced reportingAHPRA registration and CPDState credentialsDocument storeCompliance passportRural incentives and MMMNDIS price guideBilling and subscriptionComplimentary and trial accessReferralsNotification preferencesNotification inboxSupport ticketsREST APIData export and privacyLocum tax calculatorATO cents-per-km calculatorBAS estimatorSuper contribution plannerPSI self-assessmentMMM rural lookupAgency super checkAHPRA renewal reminderFree invoice templateLocum GP rates AustraliaLocum pharmacist rates AustraliaAgency nurse rates AustraliaLocum paramedic rates AustraliaLocum physio rates AustraliaBecome a locum GPBecome a locum pharmacistBecome an agency nurseBecome a locum paramedicBecome a locum physiotherapist
Help centre

BAS preparation

How Sessional prepares the quarterly figures your BAS asks for. Guidance, not advice.

Important

Guidance, not advice. Sessional Australia is not a registered tax agent. The BAS dashboard prepares the numbers that go on your form; it does not lodge the BAS on your behalf. Review the output with your accountant and be especially careful about mixed-supply apportionment and input tax credits on expenses.

What the dashboard computes

Australian BAS reporting for a non-GST-registered locum is simple: lodgement is not required and most pages of the form stay blank. Once you pass the $75,000 turnover threshold (or register voluntarily) the form asks for the following labels, and Sessional derives them for you:

  • G1: Total sales (including GST). The sum of every invoice line issued in the period, with GST included for taxable lines.
  • G2: Export sales. Always zero for AU locum work. Displayed for completeness.
  • G3: Other GST-free sales. Clinical supplies under s38-7 of the GST Act.
  • 1A: GST on sales. 10% of the ex-GST amount of every taxable line. Sums to what you remit to the ATO.
  • G11: Non-capital purchases. The amount of each expense logged in the period.
  • 1B: GST on purchases. The GST component of GST-inclusive expenses, claimable as an input tax credit.
  • Net GST. 1A minus 1B. Positive means payable to the ATO; negative means a refund.

Classifying a line as GST-free, taxable, or mixed

Every invoice line carries a GST treatment that drives how it flows into the BAS totals. The invoice-creation flow applies a heuristic classifier and you can override per line:

  • GST-free medical supply. The default for clinical shift-based lines. Covers appropriate treatment delivered by an AHPRA-registered practitioner. Flows into G3 only.
  • Taxable. Medico-legal reports, insurance reports, employer-commissioned assessments, teaching, supervision, and admin. Flows into G1 and 1A.
  • Input-taxed. Rare on the locum side (used for financial supplies). Flows into G3 only.
  • Mixed. A single line containing clinical and non-clinical components. Sessional warns and does not apportion; split the line before lodgement.

The classifier is conservative: when in doubt it defaults to GST-free medical. That matches the reality of most locum shift-based lines but means you should review custom lines where you have mixed work.

Expenses and input tax credits

The dashboard assumes most expense categories are GST-inclusive: professional indemnity, continuing professional development, equipment, software, subscriptions: and backs out the GST component at 10%. Mileage claimed under the ATO cents-per-km method is an exception: the 88 c/km rate bundles GST, so the mileage line is excluded from the 1B input credit calculation.

If you record GST-free or out-of-scope expenses on the expense log (some overseas subscriptions, bank fees on input-taxed accounts), raise them with your accountant for a correct 1B figure. Sessional flags the gap as a known limitation and does not yet persist a per-expense GST flag.

The quarterly rhythm

Most locums lodge quarterly. Sessional gives you a tab per quarter: Jul-Sep (Q1), Oct-Dec (Q2), Jan-Mar (Q3), Apr-Jun (Q4). The dashboard pre-selects the quarter you're currently in. To audit a previous quarter, pick its tab: the figures re-derive from the invoices and expenses that fall inside that window.

Common questions

Do I need to be GST-registered?

Registration is mandatory at $75,000 turnover. Below that it is optional. Many locums register voluntarily to claim input tax credits on indemnity insurance, CPD, and equipment. Registration is a Form NAT 2954 with the ATO.

What counts as a "supply" for GST purposes?

The GST Act s9-5 definition of supply is broad. For locums the two relevant categories are services (consultations, procedures, reports, teaching) and fees (agency service fees billed to you). Goods don't feature unless you're supplying consumables or equipment.

How does the agency service fee work on my side?

The agency charges you a service fee and that fee is GST-applicable. You claim the GST as an input tax credit on your BAS. Sessional records agency service fees as an expense line with the TAXABLE treatment; confirm the fee invoice is in your name and dated within the BAS period before lodgement.

Can I just look at the net GST number?

Only if your invoicing is straightforward (clinical only, no medico-legal, no mixed supply). If the dashboard warns about mixed-supply lines or flags the 80% PSI rule, treat the net GST number as indicative only.

Related reading

Tax, PSI, super, and GST for the regulatory background.

Super Guarantee tracker for the companion tier-1 feature.