A row of quarterly tide-gauge markings on a harbour wall at night, water at the fourth mark, a single lamp above.
Manifest 01 · Solution

Your BAS agent lodges. We make the file worth lodging.

We are not a registered BAS agent, so nothing on this page lodges or advises. What we build is the plumbing before the BAS: every job invoice, supplier bill and card payout landing in Xero, MYOB or QuickBooks with the right tax code, coded once, so your agent reconciles rather than repairs. The dates and thresholds below are the ATO’s.

01 · Solution

The limitation first: what we are not

Working out or advising on a client's GST, PAYG withholding or superannuation guarantee obligations, or dealing with the Commissioner on their behalf, is a BAS service, and "there are significant civil penalties for anyone providing BAS services for a fee or reward, or advertising BAS services, while unregistered" (Tax Practitioners Board, BAS services, checked September 2026). Kindra is not registered and does not intend to be.

The same guidance says what is not a BAS service: installing accounting software "without determining default GST and other codes tailored to the client", and data entry that does not require interpreting a tax law (Tax Practitioners Board, BAS services, checked September 2026). That is the line we build on one side of. Your agent sets the codes. We make sure every transaction arrives wearing one.

This is a page that argues against its own upsell. If your bookkeeper already has the file clean by the 15th of the month after quarter end, you do not have this problem and we will tell you so.

02 · Solution

The 2026–27 dates the file has to be ready for

Quarterly lodgers with GST turnover under $20 million have four dates: 28 October for July–September, 28 February for October–December, 28 April for January–March and 28 July for April–June, with an extra two weeks available for lodging online on eligible quarters (ATO, Due dates for lodging and paying your BAS, checked September 2026). Monthly lodgers — required at $20 million turnover or more, optional below — lodge by the 21st of the following month.

Registration is required within 21 days of GST turnover reaching $75,000, or $150,000 for a not-for-profit (ATO, Registering for GST, checked September 2026). Under $10 million you generally report on Simpler BAS, which asks only for G1 total sales, 1A GST on sales and 1B GST on purchases (ATO, GST reporting methods, checked September 2026), and you can account on a cash basis, attributing GST to the period you were paid or paid (ATO, Choosing an accounting method for GST, checked September 2026).

Missing a date costs a penalty unit for every 28 days or part thereof, up to 5 units, for a small entity — doubled for medium withholders and multiplied by 5 for large (ATO, Failure to lodge on time penalty, checked September 2026). A penalty unit is $364 from 1 July 2026, up from $330 (ATO, Penalty units, checked September 2026). So the cap for a small business is $1,820 per late statement, before interest.

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Cargo · SOL
03 · Solution

Why the file is dirty by the 28th

Not because anyone is careless. Because sales are made in one system, bills arrive in another, card payments settle in a third, and each one reaches the accounts with whatever tax code it was given on the way — or none.

Xero's own survey material puts numbers on the discomfort: 66% of Australian small business leaders surveyed said they do not fully understand every part of a business tax return, and 76% engage an accountant or tax adviser at year end (Xero, How to lodge BAS online, 27 May 2026). The agent is doing the understanding. The question is how much repair they do before they can start.

Three sources cause most of the repair: a job invoice pushed from the job system with the wrong or no tax rate; a supplier bill coded from memory; and a card payout booked as a lump sum with fees and GST tangled inside it.

04 · Solution

Where the join is, and what we build

The join is the tax code on the line item at the moment it crosses from one system to another. That is a boring place, which is why it is the right one.

  • KNDR·01Job system to accountsEvery invoice leaving ServiceM8 or Simpro for Xero, MYOB or QuickBooks carries a tax rate mapped by your agent, and the exceptions — a GST-free line, an export, a mixed invoice — are listed rather than guessed.
  • KNDR·02Supplier billsCoded by proposal with a human approving above a threshold, as set out on the supplier bills page. The GST on the bill is read from the bill, not assumed at 10%.
  • KNDR·03Card payoutsA Stripe payout split into gross sales, fees and the GST component of each, reconciled against the invoices it paid, so the bank feed line matches something rather than being "Stripe, $4,212.60".
  • KNDR·04A pre-BAS exception reportTransactions in the period with no tax code, a code that disagrees with the contact's default, or an ABN that fails a lookup. Delivered to your agent a week before the date, not to you. Xero exposes the BAS and GST reports through its API for this (Xero developer docs, Reports, checked September 2026).
One glowing lane from the crane straight into the ship's hold
Cargo · SOL
05 · Solution

What it will not do

Lodge. Xero describes submitting the BAS "directly to the ATO through the software's built-in lodgement feature" in SBR-enabled software (Xero, How to lodge BAS online, 27 May 2026). That button — in Xero or in whichever package you run — belongs to you or your agent, not to a script.

Decide a tax treatment. Whether a line is GST-free or input-taxed is exactly the interpretation the Tax Practitioners Board says requires a registered agent, and we route those to one.

Fix a business that invoices late. If jobs are invoiced weeks after completion, the BAS is right and the cash is wrong — that is the earlier fix.

06 · Solution

The arithmetic

Average weekly ordinary time earnings for Australian full-time adults were $2,083.70, seasonally adjusted, in May 2026 — about $55 an hour over a 38-hour week before on-costs. Add 12% super and the loaded figure is about $61 an hour before leave, insurance or a vehicle (ABS, Average Weekly Earnings, Australia, May 2026; ATO, Super guarantee, current rate).

Ask your agent one question: how many hours of each quarter are repair rather than review? If the answer is six, at their rate rather than the average wage, four quarters is a number you already pay and rarely see itemised. Then add your own time chasing the missing receipts they asked for.

Against that, the penalty exposure is bounded — $1,820 per late quarterly statement for a small entity at the 2026–27 penalty unit (ATO, Failure to lodge on time penalty, checked September 2026; ATO, Penalty units, checked September 2026). The repair cost is not bounded, because it recurs. The calculator takes both.

A conveyor of containers splitting into three lit lanes
Cargo · SOL
07 · Solution

What we have not measured, and what we would measure for you

There is no reliable published Australian figure for how long getting the file clean before a BAS is prepared takes in a small business, and we are not going to borrow one from a vendor whitepaper to make this page more persuasive. Most numbers you will see quoted for this were produced by companies selling the fix.

What we would do instead is count it on one of your jobs. Follow a single job end to end, note every time a human touches this step, and multiply by what that person costs loaded. That is a real number about your business and it takes an afternoon.

You can run the arithmetic yourself first — the leak calculator uses ABS, Average Weekly Earnings, Australia, May 2026 for the wage default and ATO, Super guarantee, current rate for super, and returns a range rather than a single confident figure. If the range comes back under our minimum engagement, that is a real answer and you should stop there.

Objections · answered straight

The questions people actually ask.

01Can you just do our BAS?

No. That is a BAS service and we are not registered to provide one. We build the plumbing so that whoever is registered spends their hours reviewing rather than re-coding, and we are happy to work directly with them.

02Doesn’t Xero already lodge the BAS?

It does. The lodging was never the hard part. The hard part is the fortnight before it, when someone works out why the GST on purchases does not match the bills — and that is what we remove.

03Where are your case studies?

Not published, because we do not have measured before-and-after numbers we can stand behind yet, and a case study without them is a story. Kindra AI was founded in 2025. When the measurements exist they will appear here with the sample size attached.

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