Lodgment due dates
You can set calendar reminders on your phone for lodgment key dates, by using the features in the ATO app.
Monthly reporting
You must lodge your BAS monthly if either:
- your GST turnover is $20 million or more
- we have directed you to report monthly.
The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the reporting period. For example, a July monthly BAS is due on 21 August.
You can choose to report monthly if your GST turnover is less than $20 million. Benefits of monthly reporting can include:
- smaller, more manageable payments may improve your cash flow and make it easier to keep your payments on track
- better alignment with other business processes, making it easier to keep your record keeping up to date.
Find out more about monthly GST reporting.
Quarterly reporting
You must lodge your BAS quarterly if your GST turnover is less than $20 million and we haven't told you that you must report monthly.
|
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 online, you may be eligible for an extra 2 weeks to lodge and pay your quarterly BAS. You may also get extra time if you lodge through a registered tax or BAS agent.
However, a later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one-month extension.
Find out more about reporting and paying GST quarterly.
Annual reporting
You lodge your BAS annually if both of the following apply
- you are voluntarily registered for GST
- your GST turnover is under $75,000 ($150,000 for not-for-profit organisations)
The due date to lodge and pay your annual GST return is 31 October.
If you're not required to lodge a tax return then, the due date is 28 February following the annual tax period.
If you use a registered tax or BAS agent, different due dates may apply.
Find out more about reporting and paying GST annually.
Paying your BAS
You need to pay your BAS liability in full and on time to avoid general interest charge (GIC) and firmer actions.
For more information about lodging and paying your BAS see How to lodge your BAS.
Payment due date
The payment due date is shown on your BAS.
If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.
You can choose to make early payments to offset your future BAS liability using any of the available payment methods.
Payment method
To pay your BAS, choose one of the options available at How to pay.
You need to enter your unique payment reference number (PRN) for most payment options.
If you can't lodge or pay on time
If you're finding it hard to lodge or pay in full and on time, you should contact us or your registered tax professional before the due date to find out what support options are available to you. We'll work with you to find a solution.
In the event of a natural disaster, you may be eligible to receive extra time to lodge and pay your BAS.
Find more information see managing payments.
Payment plan
If you’re experiencing financial difficulties and can't pay on time, you may be eligible to set up a payment plan. If you owe $200,000 or less, you may be able to set up a payment plan using ATO online services.
Payment plans require an up-front payment, and repayments should be completed within the shortest possible timeframe to help reduce GIC that continues to accrue. You can use our online payment plan estimator to calculate what payment plan you can afford.
Changing your reporting and payment cycle
Depending on your circumstances, you may be able to change how often you lodge and pay.
If you want to change your cycle and it is:
- early in the lodgment period (for example, in the first month of the quarter or at the beginning of the financial year), you can generally start the new cycle straight away
- later in the lodgment period, the new cycle will take effect from the start of the next quarter or year.
You may be ineligible to change your reporting and payment cycle again if you have changed your cycle within the last 12 months.
How to apply to change your cycle
If you’re a sole trader, you will need to phone us or apply in writing using the address below. Speak with your registered tax or BAS agent if you need help.
Other entities, or their registered tax or BAS agent, can request a change through Online services for business or Online services for agents. In each system, after logging in:
- Go to the taxpayer profile.
- Select tax registration.
- Select Update.
- Select the relevant subject from the topic list.
- Complete the mandatory fields and Submit.
If you don't have access to our Online services, you can apply in writing.
When you apply in writing, give detailed reasons to support the request and mail it to:
AUSTRALIAN TAXATION OFFICE
PO BOX 3373
PENRITH NSW 2740