What the BAS rules check
Read the BAS Review rule list, understand “could not run”, and check where supplier GST registration evidence came from.
Source reviewed Product documentation
Open Coverage in the review rail. Rule coverage separates rules that ran from rules that could not run and rules that do not apply. A rule that ran and found nothing is counted separately. These states matter when the CSV lacks a column the check needs.
| Rules | What to inspect in the source |
|---|---|
| R01, R07 | Supplier GST registration for a claimed credit, and an overseas-looking supplier without a known Australian registration. R01 uses the transaction ABN first; a name-only match is lower confidence. |
| R02–R05 | GST against the total; GST on accounts that normally carry none; GST-free categories; insurance premiums whose stamp duty can make one-eleventh too much. |
| R06, R08a–R09 | Residential rent coding, excluded income, GST-free versus excluded expenses, and capital versus non-capital purchases. R08b and R09 are off for Simpler BAS. |
| R10–R11 | A GST claim without a named supplier, or a claim over $82.50 without a document marked attached. R11 cannot run if the export has no attachment column. |
| R12–R15 | Possible duplicates, full GST claims on vehicle or fuel costs, entertainment, and phone, internet or home-office accounts. These prompt review of the facts behind the line. |
| R16 | Whether calculated 1A and 1B tie to the figures entered under What was lodged. Without those figures it is could not run. |
For live supplier checks the app asks ABN Lookup about the quarter's suppliers before showing findings. The review header says which source answered. Only supplier ABNs and names are sent for that lookup; transaction amounts and descriptions stay in the browser. If the register is unavailable, the app labels its built-in fallback. Check a name-only result against the invoice before agreeing to a correction.
See Check a supplier's GST registration for the steps to review an R01 finding.
The CSV can omit a supplier ABN column. The parser then warns that registration checks must fall back to names, which are weaker evidence. It never treats an unknown registration state as a proven failure.