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You report and pay GST amounts to us, and claim GST credits, by lodging a business activity statement (BAS) or an annual GST return.
We'll issue your BAS about two weeks before the end of your reporting period, which for GST is usually every three months. The due date for lodging and paying is shown on your BAS.
You can lodge and pay electronically, by mail or in person, but you need to do it on time to avoid interest and penalties.
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