Once your business has an Australian business number (ABN) and are registered for goods and services tax (GST), we will automatically send you business activity statements (BAS) when they are due to be lodged.
This is where you report your:
- GST
- pay as you go (PAYG) instalments
- PAYG withholding tax
- other taxes.
Quarterly activity statements
Most small businesses lodge their BAS quarterly.
If you lodge online, you may be eligible for an extra two-weeks to lodge and pay.
Quarter |
Due date |
|---|---|
Quarter 1. July, August and September |
28 October |
Quarter 2. October, November and December |
28 February |
Quarter 3. January, February and March |
28 April |
Quarter 4. April, May and June |
28 July |
Monthly activity statements
You will need to lodge your BAS monthly if your GST turnover is $20 million or more. If your GST turnover is under $20 million you can choose to lodge monthly.
The due date for monthly BAS is usually the 21st day of the following month.
Find out more
See also:
- Business activity statements (BAS)
- Two week lodgment concession – terms and conditions
- Your language for:
- BAS and GST tips
- GST for small business
Lodging your BAS online
By lodging your quarterly BAS online, you may qualify for an extra two weeks to lodge and pay for quarters one, three and four (quarter two already has a one month extension).
Each of the following online options will step you through the process as you go:
- Online services using myGov for individuals and sole traders – accessed via myGov (suitable if you’re a sole trader)
- Online services for business – a secure ATO website, used to manage your business tax affairs
- SBR-enabled software – allows secure online lodgment directly from financial, accounting or payroll software.
The method you use to lodge your BAS will determine how you receive statements in future. For example, if you lodge through Online services for business, your next statement will be available in Online services for business.
We will notify you by email when your activity statements are available, so make sure your contact details are up to date.
Avoid penalties by lodging and paying on time. If you can't lodge or pay by the due date, contact us as soon as you can.
Media: Lodging and paying on time
https://tv.ato.gov.au/ato-tv/media?v=bi9or7oda5ckiaExternal Link (Duration: 1:04)
Find out more
Fixing a mistake
If you make a mistake on a BAS, like not including items or deductions, don't worry, you can always correct it.
Many mistakes can be corrected in your next BAS. If you can't correct a mistake in your next BAS you'll need to lodge a revision. Conditions apply depending on if it's a credit or debit error.
Find out more
See also:
- Fixing mistakes or making adjustments on your BAS in Your language
Paying your BAS
The quickest and easiest way to pay is by BPAY ®, or a credit or debit card.
If you lodge your BAS using Online services for business or myGov, you can find the relevant payment reference number (PRN) there.
Find out more
See also:
Help completing your BAS
A tax or BAS agent registered with the Tax Practitioners Board may be able to help you complete and lodge your BAS.
Search the TPB registerExternal Link for a registered agent.
Helping small businesses from non-English speaking backgrounds understand how to complete and lodge their business activity statements (BAS).