When and How to Switch from Spreadsheets to Accounting Software
When an Australian business outgrows Excel or Google Sheets: GST registration, a first employee and Payday Super. Then how to move your books across.
When spreadsheets stop being enough
The ATO lets a business keep its records electronically. They must be in English, protected from being changed, and most must be kept for 5 years. For a business with few transactions, a well-kept spreadsheet can do that. Four events are where it stops coping, and three of them are set by law.
You register for GST
Registration is compulsory once GST turnover reaches $75,000 ($150,000 for non-profit organisations), and you have 21 days to register after passing the threshold. From then on every sale and purchase needs its GST recorded, and those totals go on a Business Activity Statement for each reporting period. Accounting software codes GST on each transaction and produces the BAS figures. In a spreadsheet you maintain those formulas yourself.
GST registration guide · BAS lodgement guide · GST calculator
You hire your first employee
Employers report pay, tax and super to the ATO through Single Touch Payroll each time they pay staff, and the report has to come from STP-enabled software. A spreadsheet cannot send it. The ATO has a quarterly reporting concession for micro employers with 1 to 4 employees, but it is lodged through a registered tax or BAS agent and is considered only in exceptional circumstances. This is the one trigger with no spreadsheet workaround.
Single Touch Payroll setup guide · Switch from manual payroll to software
Payday Super applies to your payroll
For earnings paid from 1 July 2026, a super guarantee contribution is on time only if the employee's fund receives it within 7 business days after payday. That replaces the old quarterly due dates. A fortnightly payroll now has 26 super deadlines a year where it used to have 4, and each payment has to carry the information the fund needs to allocate it.
Bank transactions outgrow manual entry
Accounting software imports transactions through a bank feed and matches them to invoices and bills. A spreadsheet needs each line typed or pasted in, then checked against the statement. There is no legal threshold for this one. It is a cost judgement: the hours spent keying and checking transactions each month, against the price of a subscription.
Once one of these applies, compare products: Best accounting software in Australia · Accounting software cost comparison
Sources, checked 19 Sep 2026: ATO: Registering for GST · ATO: What STP is · ATO: STP reporting options · ATO: Payment deadlines for Payday Super · ATO: Overview of record-keeping rules for business
What Transfers & What Doesn’t
Not everything moves across automatically. Use this table to plan your migration scope.
| Data Type | Auto Transfer? | Notes |
|---|---|---|
| Chart of Accounts | No | Map spreadsheet columns to standard account codes — most platforms have AU templates |
| Customer/Supplier List | Yes | Format spreadsheet as CSV with ABN, address, and payment terms columns |
| Outstanding Invoices | Partial | Enter as opening balances — or import via CSV if the platform supports it |
| Bank Transactions | No | Connect bank feed from go-live date — don't try to backfill historical data |
| GST Records | No | Keep spreadsheets for historical BAS periods — start fresh from next BAS quarter |
| Opening Balances | No | Enter trial balance from last BAS period as conversion balances |
| Inventory | Partial | Import product list via CSV — stocktake recommended before go-live |
Step-by-Step Migration Guide
Step 1
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 2
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 3
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 4
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 5
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 6
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 7
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Step 8
Follow the detailed instructions for this step of the migration process. Ensure all data is verified before proceeding to the next step.
Pre-Migration Checklist
- Reconcile all bank accounts up to the conversion date
- Lodge all outstanding BAS and IAS returns
- Finalise and lodge STP report for the current pay period
- Export key reports (P&L, Balance Sheet, Trial Balance) as PDFs
- Back up your data to an external drive and cloud storage
- Notify your BAS agent or bookkeeper about the planned switch date