Hi user61842,
When it comes to 'Out of Scope', these transactions are not subject to GST, nor are they to be reflected on your BAS.
For example, if you had two different bank accounts and you transferred money between them, they would be classified as 'Out of Scope'. Another example is the payment of your BAS after you have lodged it to the ATO.
If you wish to differentiate between Out of Scope code and GST-free, consider an item that uses the latter, such as when you purchase some fresh produce items. That item will need to be reflected on the BAS, but it does not incur GST because of the ATO classification it falls into.
-Ken
