• CALL (02) 9664 2000

    Business: Business Activity Statements (BAS)

    If you are a business registered for GST you need to lodge a business activity statement (BAS).

    Your BAS will help you report and pay your:

    • Goods and services tax (GST)
    • Pay as you go (PAYG) instalments
    • PAYG withholding tax
    • Other taxes.

    When you register for an Australian business number (ABN) and GST we will automatically send you a BAS when it is time to lodge.

    Your BAS is broken up into sections, called ‘labels’, and you need to fill out different labels depending on how you choose to report and pay.


    Due dates for lodging and paying your BAS

    Lodging and paying your BAS on time helps your business run smoothly. The due date for lodging and paying is displayed on your BAS.

    If the due date is on a weekend or public holiday, you can lodge and pay on the next business day.


    Quarterly reporting

    Due date for each quarter
    Quarter Due date
    1 – July, August and September 28 October
    2 – October, November and December 28 February
    3 – January, February and March 28 April
    4 – April, May and June 28 July

    If you lodge your quarterly activity statements online you may be eligible for a two week deferral.


    Source: https://www.ato.gov.au/business/business-activity-statements-(bas)/lodging-and-paying-your-bas/

    Source: https://www.ato.gov.au/business/business-activity-statements-(bas)/lodging-and-paying-your-bas/due-dates-for-lodging-and-paying-your-bas/

    A man explaining a trending graph.