In Australia, to prove a seller’s past compliance with GST and BAS obligations, the legally required documents are primarily Business Activity Statements (BAS) lodged with the Australian Taxation Office and GST registration records. Copies of these statements, along with any ATO compliance notices or tax clearance certificates, serve as evidence of proper reporting and payment.

To prove a seller’s past compliance with GST and BAS obligations in Australia, buyers should request Business Activity Statements (BAS) for the past 3–5 years, GST registration certificates, and evidence of timely lodgment and payment from the ATO. It’s also wise to review supporting invoices, reconciliations, and any correspondence with the ATO. Emotionally, digging into these documents can feel tedious, but it’s crucial it protects you from inheriting hidden tax liabilities and gives the confidence that the business’s financial house is truly in order before you buy.