Quarterly BAS rolls around. Numbers come out of Xero. The form gets lodged. Done.
Then six months later, year-end accounts are prepared. The bookkeeper realises GST coding was wrong on a few line items. PAYG was overstated for two months. Some sales went to the wrong category. The BAS that lodged on time was technically wrong, and now there is a revision to file, possibly an interest charge.
BAS done well is reconciliation first, lodgement second. The order matters. When reconciliation feels optional because the form is overdue, errors slip through. Trinity reconciles before the BAS leaves the desk: bank feeds matched, GST coded properly, PAYG checked against the prior period.