• Goods and services tax (GST)

    All business registered for GST use the business activity statement (BAS) to complete their GST returns. Your reporting and payment period is shown on your BAS and will be monthly, quarterly or annually.

    You use a BAS to:

    • report and pay the GST your business has collected, and
    • claim GST credits.

    Follow the links below for information on:

    Lodge your BAS




    Last modified: 04 May 2016QC 33681