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  • Business activity statements

    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:

    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:

    The method you use to lodge your BAS will determine how you receive statements in future. For example, if you lodge through the Business Portal, your next statement will be available in the Business Portal.

    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
    http://tv.ato.gov.au/ato-tv/media?v=bd1bdiunnywwjwExternal 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 the Business Portal or myGov, you can find the relevant payment reference number (PRN) there.

    Find out more

    See also in English:

    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.

      Last modified: 23 Jul 2019QC 59732