What your BAS is

If you are a business registered for GST, you need to lodge a business activity statement (BAS).

Your BAS will help you report and pay your:

• goods and services tax (GST)
• pay as you go (PAYG) instalments
• PAYG withholding tax
• other taxes.

When you register for an Australian business number (ABN) and GST, we'll automatically send you a BAS when it is time to lodge.

Watch

Overview of lodging and paying

It's important to lodge your BAS and pay in full any amounts owed by the due date.

You've several options for lodging your BAS and reporting your goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding tax and other taxes to us.

For more information, you can refer to:

• How to pay your BAS
• If you are finding it hard to lodge and pay on time
• Support in difficult times.  

Lodgment options

Lodge online

Most businesses that lodge their own BAS prepare and lodge online. Lodging your BAS electronically is a quick, easy and secure and means you:

• can lodge at a time that's convenient to you
• may receive an additional 2 weeks to lodge and pay your BAS – see our 2-week deferral offer
• may get a faster refund
• get help to avoid mistakes
• can review your BAS before lodging and check that the amount calculated equals what you expect to pay or receive.

How to lodge online

There are several options to lodge online, including:

• Online services for individuals and sole traders (accessed through myGov) – allows you to manage your tax and super in one place.
• Online services for business – a secure ATO website used to manage your business tax affairs online.
• SBR-enabled software – allows secure online lodgment directly from financial, accounting or payroll software, and often integrated with business software that's tailored to specific industries.

For more information, refer to two week lodgment concession – terms and conditions.

Lodge through your tax or BAS agent

A registered tax or BAS agent can lodge, vary, and pay on your behalf through their preferred electronic channel.

When you use an agent:

• they can view BAS and reminder messages sent to you via their online service
• you can still access your BAS through Online services for business or myGov even, if your agent is managing them on your behalf.

You can visit the Tax Practitioners Board to find a registered agentExternal Link.

Lodge by mail

Mail your original, completed BAS, using the pre-addressed envelope provided in your BAS package.

If you make a mistake on your paper BAS, you can use white-out to make changes.

If you misplace the pre-addressed envelope, send your BAS to:

AUSTRALIAN TAXATION OFFICE
LOCKED BAG 1936
ALBURY  NSW  1936

If you've lost or haven't received your paper BAS, you can get a copy by phoning us on 13 28 66.

Note: Mail isn't an option, if you are lodging your BAS using an online channel.

Nothing to report ('nil' BAS)

You can only use this service, if you have nothing to report for the period and need to lodge your BAS as 'nil'.

You can lodge your 'nil' BAS:

• online
• by phone on 13 72 26
  • this is an automated service and you can call anytime (24 hours a day, 7 days a week)
  • you'll need to have your BAS document identification number (DIN) handy.

Where's my BAS?

How you lodge your BAS determines how you receive statements. For example, if you lodge through Online services for business, your next statement will be available there.

If you use our online services, we'll notify you by email 21 days before the due date when your BAS is available – so make sure your contact details are up to date.

A single electronic lodgment will change how the next BAS is issued. Once you lodge online, your BAS will be sent electronically.

Find our more information on how to update your details.

Lodging and paying your BAS

You have several options for lodging your business activity statement (BAS). Lodging electronically is quick, easy and secure. Most businesses that lodge their own BAS prepare and lodge online. A registered tax or BAS agent can also help you lodge.

You must pay your BAS in full and on time to avoid paying interest. For a full list of payment options, see How to pay.

The quickest and easiest ways to pay your BAS are:

• BPAY
• credit card through our online services. Fees may apply to card payments.

We also have other payment options available.

Your unique payment reference number (PRN) is required for most payment options.

You can also voluntarily make early payments to offset your future BAS liability using your PRN and any of the available payment methods.

If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.

If you can't lodge or pay in full and on time, contact us before the due date.

In the event of a natural disaster, you may be eligible to receive extra time to lodge and pay your BAS.

GST reporting cycles

Your GST reporting and payment cycle will be one of the following.

• Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly.
• Monthly – if your GST turnover is $20 million or more – or you choose to report GST monthly.
• Annually – if you are voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profit bodies).

You can set calendar reminders on your phone for lodgment key dates, by using the features in the ATO app. For guidance on preparing and lodging your BAS, see BAS and GST tips.

Quarterly reporting

If your GST turnover is less than $20 million and we haven't told you to report GST monthly, you can report and pay GST quarterly.

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.

A later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one-month extension.

Monthly reporting

The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS is due on 21 August.

If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your BAS online.

If your GST turnover is less than $20 million, you can also choose to lodge monthly. Benefits can include:

• smaller, more manageable payments – improving your cash flow and making 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.

We may direct you to move to monthly reporting if you’re not meeting your GST obligations. Find out more about quarterly to monthly GST reporting.

From December 2024, schools and associated bodies need to lodge their December BAS by 21 January.

Annual reporting

If you are voluntarily registered for GST and your turnover is under $75,000 (or $150,000 for not-for-profit bodies), you can elect to report and pay GST annually.

The due date to lodge and pay your annual GST return is 31 October.

If you aren't 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 dates may apply.

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:

• 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.

If you’re a sole trader, you will need to phone us or apply in writing. Speak with your tax professional if you need help.

Otherwise, you (unless you're a sole trader), or your registered tax or BAS agent, can request a change to your reporting and payment cycle through Online services for business, or Online services for agents, by:

• going into your business' profile (or your client's profile if you're an agent)
• selecting tax registration and selecting Update
• selecting the relevant subject from the topic list
• completing the mandatory fields.

If you don't have access to our online services, you can also apply in writing, giving detailed reasons to support the request, and send it to:

AUSTRALIAN TAXATION OFFICE

PO BOX 3373

PENRITH NSW 2740

You may be ineligible to change your reporting and payment cycle if you have changed your cycle within the last 12 months.

BAS and GST record keeping tips

Watch  

Keeping good records helps you stay on top of your business. Remember to:

• keep records of all sales, fees, expenses, wages and other business costs
• keep appropriate records, such as stocktake records and logbooks to substantiate motor vehicle claims
• reconcile sales with bank statements
• use the correct GST accounting method
• keep all your tax invoices and other GST records for 5 years.

See also

• Detailed business record-keeping requirements
• Record keeping for business
• Choosing an accounting method for GST
• Record keeping evaluation tool

GST credits

• Only claim GST credits on the business portion of purchases, and
  • don't claim GST on private expenses, such as food or entertainment
  • if an item is for business and personal use, only claim the business portion.
• Use the discounted price when claiming GST credits for discounted purchases, even if the discount doesn't appear on the invoice.
• Claim GST credits up front for purchases under hire purchase agreements (entered into on or after 1 July 2012) – if you account for GST on a cash basis.
• Claim GST credits on the Australian dollar value when claiming invoices in a foreign currency.
• If your business changes or ceases you may need to repay some GST credits for business assets you decide to keep.

See also

• Claiming GST credits
• When you can claim a GST credit
• Using trading stock for private purposes
• GST and insurance
• GST – Hire purchase and leasing

When not to claim GST credits

Remember not to claim:

• purchases that don't include GST in the price, such as
  • bank fees and charges and stamp duty
  • GST-free items, such as basic foods
• imported goods – unless you're the importer of the goods and import them solely or partly for your business
• purchases made between entities within a GST group. However, you can claim GST credits on purchases between GST branches.

See also  

• Claiming GST credits
• GST groups and branches

Invoices

Remember to:

• check GST is included on invoices you issue for sales
• only claim GST credits if you have tax invoices for purchases of $82.50 (including GST) or more
• make sure invoices are only counted once.

See also

• Tax invoices
• Withholding from suppliers

Avoid manual errors

It's a good idea to:

• check you are using the correct formulas to work out GST
• have a separate column for GST in your cash book
• make sure that column totals and row totals in your cashbooks are the same
• classify and enter transactions into your accounts payable and accounts receivable systems correctly
• use an electronic record keeping system tailored to your business type. Many systems can help you to streamline your administration tasks.

See also

• Digital record keeping for businesses

Completing your BAS

When completing your BAS:

• enter whole dollar amounts – leave cents out and don't round up to the next dollar
• enter each invoice once only
• if you account for GST on a cash basis, your expenses and sales must fall within the period you made or received payment
• only complete the fields that apply to you – if you have nothing to report, enter zero
• if you're doing this manually, double check your figures and calculations
• you can always correct a mistake made on an earlier BAS.

See also

• Digital record keeping for businesses
• Accounting for GST on a cash basis
• Accounting for GST on a non-cash basis
• Fixing BAS mistakes or making adjustments

Lodging and paying your BAS

When you lodge activity statements and pay:

• The due date for lodging and paying is displayed on your BAS. Lodge and pay on time to avoid penalties.
• If a lodgment date falls on a weekend or public holiday, you can lodge and pay on the next working day.
• Use the right payment reference number (PRN), also referred to as an EFT code, when you make payments to us.
• If you think you might not be able to lodge and pay by the due date, contact us as soon as possible.

See also

• How to lodge your BAS
• How to pay your BAS

Expecting a BAS refund?

To avoid refund delays:

• ensure your lodgments are up to date – we can’t process refunds until all outstanding BAS are lodged
• check your financial institution details are correct.

If you're expecting a BAS refund as a credit, there are circumstances when there could be a delay or it is offset against a tax debt. 

Find out more about expecting a refund.

For more detailed information, you can also see how we manage BAS refunds.

Made a mistake

If you made a mistake on your activity statement, don't worry – mistakes can be fixed.

Most mistakes can be corrected on your next activity statement.

If an adjustment event occurs, make an adjustment on your activity statement. Examples of adjustment events include:

• if the price of a sale or purchase changes
• if goods are returned and the sale is cancelled.

If you use the accounts method, you report these amounts on your activity statement for:

• an increasing adjustment at Label 1A GST on sales
• decreasing amounts at Label 1B GST on purchases.

A 4-year time limit applies to claiming credits and refunds.

See also

• Fixing BAS mistakes or making adjustments

Can't find my BAS

Online activity statements are generally available one week after the generation date. It may take up to 3 weeks to receive your activity statements if sent by post.

If you lodge:

• online – you can find your BAS under 'Not lodged' or 'History'
• by paper – you don't get the benefit of an extra two weeks to lodge your BAS and pay your GST. If you need a new form, you need to Contact us.

You can't use a sample activity statement to lodge as it isn't unique to you.

Other GST topics

See also

• GST at settlement
• Common GST errors – importing or exporting goods and services
• GST and fundraising
• GST and business systems: large business
• GST and motor vehicles
• If your business changes or ceases
• Your industry

What are mistakes or adjustments

Correcting a mistake made in an earlier business activity statement (BAS) is different to making an adjustment:

• An error or mistake relates to an amount that was incorrect at the time of lodgment.
• An adjustment relates to a reported sale or purchase that was correct at the time of lodgment, but something occurred later that changed the amount of reported GST.

When to fix a mistake

Examples of mistakes you may have made in a previously lodged BAS include:

• clerical or transposition errors
• classifying a GST-free sale or purchase as taxable
• classifying a taxable sale or purchase as GST-free
• double counting some of your purchases.

How to fix a mistake

You can fix a mistake in your next BAS or revise the original BAS. Conditions apply depending on whether it's a credit error or debit error.

Many mistakes relating to GST and fuel tax credits can be corrected in your next BAS. If you can't correct your mistake in your next BAS, you will need to lodge a revision.

Corrections that impact PAYG withholding

If you are an employer and you need to fix your STP reporting, you may also identify that the PAYG withholding you reported to us for a previous tax period was too high or too low. To correct this, you can either:

• Revise an earlier activity statement for the earlier tax period to show the correct amount. For large withholders, follow the existing process for notifying us of changes to your PAYG withholding liability in an earlier tax period.
• Carry forward the correction to your reported PAYG withholding for the current tax period, subject to some limits. See Correcting information reported through STP.

When to make an adjustment

When you become aware of the need for an adjustment, you generally report it in the activity statement for your current reporting period.

Examples of when to make an adjustment include where:

• the price of a sale or purchase changes
• goods are returned and the sale is cancelled.

For fuel tax credits, see Making adjustments and correcting errors.

How to lodge your changes

You can lodge your changes online or by paper form:

• Businesses can use  
  • Online services for business
  • Standard Business Reporting (SBR)-enabled software
• Sole traders can use  
  • Online services for business
  • Standard Business Reporting (SBR)-enabled software
  • Online services for individuals (you will need a myGov account linked to the ATO).
• If you lodge by paper and need a revision form, you can phone us on 13 28 66.

Your registered tax or BAS agentExternal Link can assist via Online services for agents.

Overview

If you're finding it hard to lodge and pay in full and on time, you should contact us before the due date. We'll then work with you to find a solution.

Your obligations

It is important to remember that it is your responsibility to meet your obligations, even if you use a tax agent. You can have an authorised representative or your tax agent contact us to discuss your situation.

It is important to lodge on time as this ensures that your information is up to date, which provides you with certainty of the amount you need to pay. Paying on time and in full prevents the accrual of additional interest charges.

Payment plan

If you are finding it hard to pay by the due date, you may be able to enter into a payment plan.

Use our online payment plan estimator to work out a payment plan you can afford. You can also use it to find out how quickly you can pay off a tax debt and how much interest you’ll be charged.

A general interest charge (GIC) will apply to any amount not paid by the due date. Setting up a payment plan that finalises payment of what you owe within the shortest period of time will help reduce the amount of GIC you have to pay. Once you have worked out a suitable payment scenario based on your circumstances, you can use it as a guide to set up a payment plan.

You can refer to these resources, if you need help with paying.

You can estimate a payment plan using the payment plan estimator and understand the penalties we impose when you fail to lodge on time.

For further assistance, you can contact us.

(GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

If you are a business, you use a BAS to:

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

Find out about:

• Adjusting GST
• GST reporting methods
• Simpler BAS GST bookkeeping guide
• Monthly GST reporting
• Quarterly GST reporting
• Annual GST reporting
• Completing your BAS for GST

See also:

• GST

You may need to make adjustments that change the amount of GST you're liable to pay.

You may have an adjustment if one of the following occurs:

• the price of a sale or a purchase changed - for example, you provide a discount to a customer or receive a rebate from a seller
• a taxable sale you made, or a purchase you're entitled to a GST credit for, is cancelled (for example, where goods are returned)
• you write off a bad debt or you recover a previously written-off bad debt
• your actual use of a purchase or importation for business purposes differs from your intended use.

There are also other circumstances where you may be required to make an adjustment, such as when you:

• cease registration
• sell something you used for making financial supplies.

See also:

• GST - Making adjustments on your BAS
• What happens if you’ve made a mistake?

The goods and services tax (GST) reporting method you use is based on your business's GST turnover and other reporting requirements:

• If your GST turnover is less than $10 million 
  • you generally report GST using the default Simpler BAS reporting method
  • if your aggregated turnover is greater than $10 million, or you make input taxed supplies as your main business or enterprise activity, you have the option to use either Simpler BAS or the GST full reporting method
  • if you pay GST instalments quarterly and report annually, you may use the GST instalment method.
• If your GST turnover is $10 million or more   
  • you report GST using the full reporting method.

The GST turnover figure we use to determine your GST reporting method is obtained from your ATO records. It was previously advised by you (at GST registration or subsequently).

Your GST reporting method will generally be rolled over at the end of each financial year based on your GST turnover. You can contact us to change your GST reporting method.

Simpler BAS

Simpler BAS is the default reporting method for small businesses with a GST turnover of less than $10 million. This means:

• you don't need to complete a GST calculation worksheet
• if you lodge a paper activity statement or annual GST return, the sections where information is not needed can be left blank.

What to report

On your monthly or quarterly activity statement, or your annual GST return, you must report the following GST information:

• G1 Total sales
• 1A GST on sales
• 1B GST on purchases.

Watch:

GST instalment method (under $10 million)

If your GST turnover is less than $10 million and you pay GST instalments quarterly and report annually, a GST instalment amount shows on your activity statement.

What to report

On your annual GST return, you must report the following GST information:

• G1 – Total sales
• 1A – GST on sales
• 1B – GST on purchases
• 1H – GST instalment amounts reported in your quarterly instalment notices for the period shown on the annual GST return.

Tips:

• You don't need to complete a GST calculation worksheet.
• If you want to report your actual GST amounts instead of paying GST instalment amounts, you can switch to the Simpler BAS reporting method by contacting us.

See also:

• GST instalments

Full reporting method ($10 million or more)

If your GST turnover is $10 million or more, you must report using the full reporting method.

What to report

On your monthly or quarterly activity statement, you must report the following GST information:

• G1 – Total sales
• G2 – Export sales
• G3 – Other GST-free sales
• G10 – Capital purchases
• G11 – Non-capital purchases
• 1A – GST on sales
• 1B – GST on purchases.

You remain on full reporting while your GST turnover is $10 million or more.

If your GST turnover changes

If your GST turnover reaches $10 million or more, phone us on 13 28 66 to update your turnover. We will move you to full reporting from the start of the next financial year.

If your GST turnover falls below $10 million, phone us on 13 28 66 to update your turnover. In this case we will either:

• move you to Simpler BAS reporting from the start of your next tax period
• move you to GST instalments if you're eligible for and elect to use GST instalments (quarterly reporters only) – the start date depends on when you make your election.

See also:

• Simpler BAS GST bookkeeping guide
• Working out your GST turnover
• Online services for business

If you are a tax professional, you need to be aware that your small business clients with a GST turnover of less than $10 million moved to Simpler BAS reporting from 1 July 2017.

Small business clients previously on GST instalments will have no change to their instalment notice. On their annual GST return they only need to provide us with G1 Total sales, 1A GST on sales, 1B GST on purchases and 1H GST instalment amounts.

Electronic commerce interface (ECI) and some practice management software do not support the Simpler BAS changes. BAS lodgments made through these channels require a 0 inserted at G10 and G11. ECI is closing in December 2019.

All other digital lodgment channels support the Simpler BAS changes.

Provided the accounting software used by a small business supports Simpler BAS bookkeeping, they can choose the bookkeeping settings to use for GST classification coding – either the Simpler BAS approach (fewer GST classifications) or the existing detailed classification approach.

Regardless of which bookkeeping approach is used, small businesses reporting under Simpler BAS only need to provide us with G1 Total sales, 1A GST on sales and 1B GST on purchases on the BAS.

What Simpler BAS means for you

Simpler BAS helps you and your clients to move away from 'form filling' and making unnecessary changes in preparing the BAS that have no impact on the net (final) GST amount.

Tax professionals participating in user testing told us that Simpler BAS:

• enables greater use of streamlined data automation options such as automatic bank feeds and Standard Business Reporting (SBR) technology
• reduces the time spent on administrative tasks like setting up accounting software and validating entries
• allows for easier classification of transactions and BAS preparation and lodgment
• makes reporting and lodging on behalf of small business clients easier.

The information provided here is for use as a general Simpler BAS GST bookkeeping guide only. We developed this guide in conjunction with the Institute of Certified Bookkeepers (ICB) and the BAS Agent Association Group (BASAAG).

The guide will help you:

• classify sales and purchases for GST
• clarify the most GST transactions.

If you are unsure about any of this content you should seek advice from a tax professional.

Taxable sales

Taxable sales are sales where GST is payable.

When completing your BAS you must report taxable sales and the GST in their price at:

• G1 Total sales
• 1A GST on sales.

On your BAS you disclose either the GST-inclusive or the GST-exclusive total sales figure at G1. You must indicate your choice.

Table 1 below contains a list of taxable sales and their descriptions. You can use this information to assist in identifying your taxable sales.

Note: Transactions with common GST mistakes

GST-free sales

GST-free sales are sales where GST is not payable, but you may claim GST credits for purchases relating to these sales.

When completing your BAS you must report GST-free sales at G1 Total sales.

Table 2 below contains a list of GST-free sales and their descriptions. You can use this information to assist in identifying your GST-free sales.

Input-taxed sales

Input-taxed sales are sales where GST is not payable, and you generally can't claim GST credits for purchases relating to these sales.

When completing your BAS you must report input-taxed sales at G1 Total sales.

Table 3 below contains a list of input-taxed sales and their descriptions. You can use this information to assist in identifying your input-taxed sales.

Note: Transactions with common GST mistakes

Purchases with GST in the price

You can only claim GST credits for GST included in the price of purchases that you buy or import for your GST-registered business, and that relate to taxable sales or GST-free sales.

To claim GST credits, when completing your BAS you must report the GST included in the price of your purchases at 1B GST on purchases.

You do not report your total purchases.

Table 4 below contains a list of purchases with GST in the price and their descriptions. You can use this information to assist in identifying your purchases with GST in the price.

Note: Transactions with common GST mistakes

A valid tax invoice for purchases over $82.50 is required to claim a GST credit.

Purchases with no GST in the price or where no GST credits can be claimed

Table 5 below contains a list of purchases with no GST in the price or where no GST credits can be claimed. You do not need to report these purchases.

You can use this information to assist in identifying your purchases with no GST in the price or where no GST credits can be claimed

Note: Transactions with common GST mistakes

Mixed purchases (both taxable and GST-free and/or input-taxed components)

Mixed purchases contain both a taxable component and a GST-free and/or input-taxed component. On your BAS, you report the GST in the price of only the taxable component at 1B GST on purchases.

Table 6 below contains a list of mixed purchases and their descriptions. You can use this information to assist in identifying and correctly reporting your mixed purchases for GST purposes.

With mixed purchases there may be an option in your accounting software to enter the total amount of a tax invoice and manually override the GST amount if it is not 1/11th. This option is subject to accounting software having the functionality to override the GST amount.

Note: Transactions with common GST mistakes

Items not reported on the BAS for GST purposes

Note: Transactions with common GST mistakes

More GST bookkeeping and reporting information

• GST reporting methods
• BAS and GST tips
• Choosing an accounting method
• Fixing BAS mistakes or making adjustments

About PAYG withholding

Under PAYG withholding, you need to withhold tax from certain payments made to others. This includes payments:

• to employees, company directors and office holders
• to workers under labour-hire agreements
• under voluntary agreements
• where an Australian business number (ABN) has not been quoted in relation to a supply.

You must report any withheld amounts in the PAYG tax withheld section of your business activity statement (BAS) and pay all withheld amounts to us.

If you fail to comply with the PAYG withholding obligations for a payment to a worker, you may not be entitled to a deduction for that payment. Penalties may also apply.

For additional help when reporting, see:

• Removing tax deductibility of non-compliant payments
• ATO PAYG withholding pre-fill for activity statements

How to complete your activity statement labels

This guide will assist you to complete the pay as you go (PAYG) withholding part of your activity statement.

PAYG withholding payers (generally businesses and other enterprises) must withhold tax from certain payments made to others. These payments include:

• payments to employees, company directors and office holders
• payments made to workers under labour hire arrangements
• payments under voluntary agreements
• payments where an Australian business number (ABN) has not been quoted in relation to a supply
• other amounts withheld, such as interest, dividend and royalty payments, that were excluded in label W2 or W4.

You must report these withheld amounts in the PAYG tax withheld section of your BAS and pay all withheld amounts to us.

Find more information on how to lodge and how to pay your BAS.

Example activity statement

The following example shows a quarterly activity statement.

Your activity statement will contain all your reporting requirements and may not look exactly like this example.

To make sure we scan your activity statement correctly:

• print clearly using a black pen
• leave boxes blank if they don't apply to you, unless we ask you to write '0' (do not use NIL)
• show whole dollars only (round cents down to the nearest whole dollar)
• don't report negative figures or use symbols such as +, −, /, $
• don't write any additional information on your activity statement – contact us if your details have changed.

PAYG withholding labels on your activity statement

Ensure the amounts that have been withheld are reported at the correct label.

The labels are:

• W1 – Total salary, wages and other payments
• W2 – Amounts withheld from salaries or wages and other payments shown at W1
• W4 – Amounts withheld where no ABN is quoted
• W3 – Other amounts withheld (excluding any amount shown at W2 or W4)
• W5 – Total amounts withheld (W2 + W4 + W3).

W1 – Total salary, wages and other payments

Include at W1 total gross payments from which you are usually required to withhold amounts. These payments include:

• salary, wages, allowances and leave loading paid to employees (including those subsidised by JobKeeper payments)
• director fees
• salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers)
• payments made by a labour hire firm to labour hire workers under a labour hire arrangement
• employment termination payments
• payment for unused annual or long service leave
• payments to religious practitioners
• superannuation (super) income stream
• super lump sum
• Commonwealth education and training payments.
• attributed personal services income.

Include all payments subject to withholding, even if you weren't required to withhold any amount. For example, if you pay an employee $80 per week, and they claim the tax-free threshold, there is generally no obligation to withhold as long as they have previously provided their tax file number. However, you still need to report the total payment at W1.

Do not include:

• amounts subject to salary sacrifice arrangements
• super contributions
• departing Australia superannuation payments
• payments from which you withheld an amount because an ABN was not quoted (see W4)
• an investment distribution from which you withheld an amount for non-quotation of a tax file number (TFN)
• interest, dividends or royalty payments from which you withheld an amount for a payment to a foreign resident
• payments to foreign residents for entertainment, sports, construction and casino gaming junket activities.

If you did not make any payments, leave the boxes blank.

W2 – Amounts withheld from salaries or wages and other payments shown at W1

Include at W2 the total amount you withheld from salaries, wages and other payments shown at W1. If you didn't withhold any amounts, leave the box blank.

This is the main type of withholding. If you have no other withholding obligations, go to W5.

W4 – Amounts withheld where no ABN is quoted

Where you make payments to suppliers who do not quote their ABN to you, you must withhold 47% (from 1 July 2017) of the invoice amount and pay this to us. Not quoting their ABN means that there was no ABN on the invoice and the supplier did not provide it to you in any other way.

Include at W4 the total amount you withheld from payments to suppliers who did not quote their ABN to you. If you have nothing to report, leave W4 blank.

W3 – Other amounts withheld (excluding any amount shown at W2 or W4)

W3 covers other types of withholding. Include the total amount you withheld from:

• interest, dividends, unit trust or other investment distributions you made, where the person you are paying has not filled in a TFN declaration form or otherwise provided you with a TFN (includes a foreign resident)
• interest, dividends or royalty payments you made to a foreign resident
• any departing Australia superannuation payments you made
• any payments you made to foreign residents, for
  • entertainment and sport activities
  • construction and related activities
  • arranging casino gaming junket activities.

If you have nothing to report, leave W3 blank.

W5 – Total amounts withheld (W2 + W4 + W3)

Include at W5 the total of W2 + W4 + W3.

Do not include W1 in your W5 total.

Copy the total at W5 to 4 in the 'Summary' section of your activity statement. If your activity statement only asks you to report PAYG withholding, you will not have a summary section. Your total withholding will be reported at 9 in the 'Payment or refund' section of your activity statement.

Large withholders

You are a large withholder if you either:

• have withheld amounts totalling more than $1 million in a previous income year
• are part of a company group which has withheld more than $1 million in a past income year.

If you are a large withholder, you only need to complete W1 on your activity statement. Do not complete W2, W3, W4, W5 or 4 in the 'Summary' section. Large withholders must pay the amounts they withhold to us electronically.

If you report through Single Touch Payroll, you no longer need to report amounts at W1 on your activity statements.

Checklist

1. Have you:
   • filled in the PAYG instalment boxes that apply to you
   • checked your calculations
   • copied amounts correctly between boxes?
2. Do you need to:
   • complete any other sections that apply to you and copy the totals to the summary section
   • calculate whether you must make a payment or if you're entitled to a refund
   • complete the payment or refund details
   • contact us to update your address?
3. Make sure you:
   • sign and date your activity statement
   • lodge your original activity statement by the due date
   • pay any amounts you owe by the due date
   • keep the right records.

Pay as you go (PAYG) instalments are regular prepayments of the tax on your business and investment income.

If you receive an:

• activity statement, complete and lodge it to report your pay as you go (PAYG) instalment
• instalment notice, you do not need to complete or lodge, unless you wish to vary the amount. You can simply pay the amount shown on the notice.

The due date for your next PAYG instalment will be on your activity statement or instalment notice.

For help when lodging and paying, see our resources:

• Lodging and paying PAYG instalments
• How to vary your PAYG instalments

About FBT

Fringe benefits tax (FBT) is a tax employers pay on certain benefits you provide to your employees, including your employees' family or other associates. The benefits may be in addition to, or part of, salary or wages packages.

FBT is separate from income tax.

If you were required to pay FBT of $3,000 or more in the past financial year, then you need to lodge your BAS and pay quarterly.

To pay the instalment amount, complete the following labels:

• F1 – ATO instalment amount
• 6A – FBT instalment

If you want to vary your FBT instalment, also use:

• F2 – Estimated FBT for the year
• F3 – Varied amount for the quarter
• F4 – Reason code for variation
• 6B – Credit from FBT instalment variation

F1 – ATO instalment amount

If you pay FBT quarterly, a pre-determined instalment will be shown at F1.

We calculate the amount at F1 based on the FBT payable on your most recent FBT assessment. If you think that using the amount displayed at F1 will result in you paying more (or less) than your expected FBT liability for the year, you can vary it.

If you are not varying your instalment amount, copy the amount at F1 to 6A in the Summary section of your business activity statement (BAS).

F2, F3, F4 – Varying your instalment amount

If you want to vary the amount displayed at F1, you'll need to complete labels F2, F3 and F4.

If you vary your instalment amount and your total instalments for the year – or the estimates that you base them on – are less than 90% of your actual FBT liability for the year, you may incur a penalty.

F2 – Estimated FBT for the year

Include at F2 your estimate of your total FBT liability for the FBT year ending 31 March.

F3 – Varied amount for the quarter

Work out the amount of your varied FBT instalment for the quarter using the following formula:

(F2 amount x relevant percentage) minus (previous instalment liabilities less any previous credits claimed)

The relevant percentage depends on the FBT quarter in which you are varying the instalment amount:

If the result is a positive amount, enter it at F3. If it's a negative amount or zero, enter '0' at F3.

If it's a negative amount, you may want to claim a credit at 6B in the 'summary' section. Don't show a minus sign at 6B.

F4 – Reason code for variation

If you've varied your FBT instalment amount, you need to tell us why. Choose the reason from the table below, and enter the corresponding code at F4.

6A – FBT instalment

If you're using the FBT instalment amount displayed at F1, copy this amount to 6A.

If you've varied your FBT instalment amount for the quarter, copy the FBT instalment amount you wrote at F3 to 6A.

6B – Credit from FBT instalment variation

If you vary your estimated FBT for the year to an amount lower than the FBT you had to pay last year, you may get an FBT instalment credit. You should take this credit into account when working out any amount payable. The credit is only available where the calculation of the F3 amount gives a negative amount.

About LCT

Luxury car tax (LCT) is a 33% tax on cars with value (including GST) above our set threshold.

The tax only applies to the portion of the car’s value that is above the threshold, not the total value of the car.

Who needs to pay LCT and who can defer paying it?

LCT is paid on luxury cars valued at more than the threshold that are:

• sold or import by businesses (dealers)
• Imported by individuals.

In some circumstances, you may be able to defer paying LCT by quoting your ABN.

You can do this if you plan to use the car only for one of the following purposes:

• to hold it for trading stock (not including holding it for hire or lease)
• to carry out research and development for the car's manufacturer
• to export it GST-free.

If you stop using a car for a quotable purpose you must pay the LCT. For example, if you hold a car as trading stock and start using it for private purposes or if it becomes a capital asset of your business.

Reporting and paying GST instalments

If you report and pay GST using Option 3: Pay GST instalment amount and report annually, don't complete the LCT section of your BAS. Your LCT will be included in your GST instalment amount.

However, you'll still need to report LCT payable (1E) and LCT refundable (1F) when lodging your annual GST return. This is due at the same time as your income tax return.

Reporting and paying GST annually

If you report and pay GST annually you don't have to report LCT on a monthly or quarterly BAS. You'll only need to report LCT on your annual GST return.

How to complete your activity statement labels

For LCT, you need to complete the following labels:

• 1E – Luxury car tax
• 1F – Luxury car tax refundable

1E – Luxury car tax

Include at 1E all the LCT that you have to pay for the current reporting period.

Generally, you calculate this amount for each luxury car as follows:

• Step 1: Take the LCT value (price including GST, before LCT is added).
• Step 2: Deduct the LCT threshold.
• Step 3: Multiply this amount by 10/11 to exclude GST.
• Step 4: Multiply the result by 33% to work out the LCT payable.
• Step 5: Add the LCT value and the LCT payable to work out the total amount that you charge a customer for the luxury car.

In some cases (for example, second hand cars) LCT may have been previously payable on the car. The LCT payable on the sale that you make may be reduced by the amount previously payable.

Increase in LCT amount

Also include at 1E any increases to the amount of LCT that was payable on a previous business activity statement (BAS). These are known as increasing adjustments. This might arise if any of the following occur:

• there has been an increase in the price of the car
• you quoted your ABN when you purchased or imported the car and used it for a non-quotable purpose
• you recovered a bad debt in relation to a luxury car
• you previously had a decreasing adjustment and now use the luxury car for a non-quotable purpose.

You will also need to make an adjustment for the amount of GST.

If you have nothing to report at 1E, leave the label blank.

1F – Luxury car tax refundable

Include at 1F any adjustment to LCT that was paid by you in an earlier tax period if a change of circumstances means LCT is now refundable. This can happen if any of the following occur:

• there is a decrease in the price of the car
• you have written-off a bad debt in relation to a luxury car or a debt has been overdue for 12 months or more
• you did not quote your ABN at the time of the purchase or import and the following applies:
  • you intend to use the vehicle for a quotable purpose
  • you have used the vehicle for a quotable purpose only
  • the sale is cancelled.

You will also need to make an adjustment for the amount of GST

If you have nothing to report at 1F, leave the label blank.

If you make wine, import wine into Australia or sell it by wholesale, you'll generally have to account for wine equalisation tax (WET).

WET is a tax of 29% of the wholesale value of wine. It is only payable if you are registered or required to be registered for GST.

Report and pay GST instalments

If you report and pay GST using Option 3: Pay GST instalment amount and report annually, don't complete the WET section of your BAS. Your WET will be included in your GST instalment amount.

However, you'll still need to report WET payable (1C) and WET refundable (1D) when lodging your annual GST return. This is due at the same time as your income tax return.

Report and pay GST annually

If you report and pay GST annually you are not required to report WET on a monthly or quarterly BAS, however you must report WET on your annual GST return.

How to complete your activity statement labels

Wine manufacturers, wholesalers and importers need to complete the WET section of the business activity statement (BAS).

If you have no WET to report, enter ‘0’ at 1C and 1D.

To report on WET, you need to complete the following labels:

1C – WET payable

Enter at 1C all WET that you're liable to pay in the current reporting period.

This includes all your assessable dealings, the most common being wholesale sales and retail sales.

1D – WET refundable

Include at 1D the amount of WET refundable.

Calculate the WET you are entitled to as a credit in the current reporting period. You can claim a WET credit if you’ve overpaid WET, are entitled to a producer rebate for certain exports or imports, or where you've written off a bad debt.

If you have nothing to report, enter '0' at 1D.

As a business, fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:

• machinery
• plant
• equipment
• heavy vehicles
• light vehicles travelling off public roads or on private roads.

The credit amount depends on:

• when you acquire the fuel
• what fuel you use
• the activity you use it in.

Fuel tax credits rates change regularly so it's important to check the rates each time you do your BAS. See our Fuel tax credit tools to check your eligibility to claim fuel tax credits and the amount you can claim.

Before you can make a claim, you must be registered for GST and fuel tax credits.

You may need to change an amount of fuel tax credits you have claimed by making an adjustment. You need to make an adjustment if your entitlement changes because you have used the fuel for a different purpose than you intended at the time you acquired, imported or manufactured it.

Amounts that decrease your entitlements should be reported at label 7C. Amounts that increase your entitlements should be reported at label 7D.

When calculating the dollar amount of your adjustment, you need to apply the fuel tax credit rate that applied at the time you made the original claim.

GST instalment payers

If you pay GST instalments, you can claim fuel tax credits on a quarterly basis. To do this, you need to register for fuel tax credits. When you have done this, instead of receiving an instalment notice you'll receive a quarterly BAS regardless of whether you pay 2 or 4 GST instalments for the financial year.

If you want to claim fuel tax credits for the period, or if you have an adjustment to make for a fuel tax credit overclaim, you only need to lodge a BAS.

Your fuel tax credits are not included in your displayed GST instalment amount. You need to report your actual fuel tax credits separately at label 7D on your BAS (see Fuel tax credits – how to complete your activity statement labels).

GST groups, branches and joint ventures

Claiming arrangements vary for GST groups, branches and joint ventures:

• GST group: The representative member of the GST group claims fuel tax credits on behalf of the group.
• GST branch: Each GST branch claims fuel tax credits separately from the parent entity.
• GST joint venture: The operator of a GST joint venture claims fuel tax credits on behalf of the participants of the joint venture.

For more information, see Fuel tax credits – how to complete your activity statement labels.

You claim your fuel tax credit by completing the following labels:

• 7D – Fuel tax credit
• 7C – Fuel tax credit overclaim. Only complete this label if you need to decrease your entitlement to a fuel tax credit you previously claimed.

Your net fuel amount is label 7C (fuel tax credit overclaim) – label 7D (fuel tax credit).

7D – Fuel tax credit

Include all the fuel tax credits you're entitled to for the tax period. The amount of fuel tax credits you can claim depends on your business activities. You can work this out using our fuel tax calculator.

You also need to include in the amount at label 7D any adjustments or corrections that increase your entitlements to fuel tax credits.

Generally, you can claim fuel tax credits at the time you acquire, manufacture or import taxable fuel into Australia or when you use the fuel you manufactured.

If you account for GST on a:

• cash basis, claim your fuel tax credits in the same business activity statement period you pay for your fuel
• non-cash basis, claim your fuel tax credits in the business activity statement period you receive your invoice for your fuel.

Adjustments that increase your entitlement

At label 7D include adjustments to fuel tax credits that increase your entitlement. You do this when you become aware of the change in use.

An increase in entitlement may arise when you have claimed fuel tax credits but you didn't use the taxable fuel as you intended and the actual use attracts a higher credit rate.

When calculating the dollar amount of your adjustment, apply the fuel tax credit rate that applied at the time you made your original claim.

If you have nothing to report at label 7D, enter '0'.

You can also use the Fuel tax calculation worksheet.

7C – Fuel tax credit overclaim – decreasing your entitlement

At label 7C you need to make any adjustments to fuel tax credits that will decrease your entitlement.

This may happen when you become aware of a change in circumstances. For example, you:

• have claimed fuel tax credits for fuel that has subsequently been sold, lost or disposed of
• don't use the fuel as you originally intended and the actual use attracts a lower rate.

If you have nothing to report at label 7C, enter ‘0’.

You can calculate your credits using either the:

• Fuel tax credit calculator
• Fuel tax calculation worksheet.

You'll receive a quarterly goods and services tax (GST) or pay as you go (PAYG) instalment notice, instead of a business activity statement (BAS), if you:

• report and pay your GST or PAYG instalments quarterly
• pay using the instalment amount advised by us (option 1)
• have no other reporting requirements.

Your instalment notice will have a:

• GST instalment amount displayed at G21 (if relevant)
• PAYG instalment amount at T7.

Paying your instalment amount

You need to pay the total GST and PAYG instalment amount by the due date on the notice.

If you receive your notice by post, you don't need to send the notice to us with your payment. Keep the instalment notice for your records.

Varying your instalment amount

If you think that paying the instalment amount on your notice will result in you paying more (or less) than your expected tax for the income year, you can vary your instalment amount.

If you don’t want to vary, you can pay for the quarter. Then you’ll:

• make a payment or receive a refund of GST when you lodge your Annual GST return
• pay income tax or receive a refund when you lodge your tax return.

For more information, see:

• How to vary your PAYG instalments
• Varying your GST instalment amount
• GST instalment notice – how to complete your quarterly notice.

Receiving your PAYG and GST instalment notice electronically

We no longer send paper instalment notices for activity statements lodged electronically through:

• myGov accounts linked to the ATO
• Online services for business
• Online services for agents
• the practitioner lodgment service (PLS)
• Standard Business Reporting (SBR)-enabled software.

You or your registered tax or BAS agent can access the instalment amount online 3 to 4 days after the activity statement generate date. If you don't use an agent and we have your email address, we'll send you an email or SMS 21 days before the payment is due. Log in to our online services to check your contact details.

If you don't use our online services or a registered agent to lodge your activity statements you will continue to receive your instalment notice by post.

If you are ready to make the change to electronic lodgment, you can create an online account.

About generate dates

We provide planned activity statement generate dates throughout the financial year. Activity statements are produced based on data extracted from our records on these dates.

Online activity statements are generally available one week after the activity statement generate date. It may take up to 3 weeks to receive your activity statements if sent by post.

A generate date may change at short notice in the event of any of the following:

• urgent system maintenance
• changed government or administrative priorities
• changed community circumstances, such as natural disasters.

If you lodge activity statements online and we have your email address, we will send you an email reminder 21 days before the due date.

If a legislative due date occurs on a weekend or public holiday, the due date is the next working day.

2024–25 financial year quarterly

2024–25 financial year monthly

Update your details

Update the following details if they have changed. Allow enough time before the generate date to process the changes:

• postal address or email address for individuals
• preferred method of delivery for your activity statement
• business account details.

These instructions and examples will assist you when completing your quarterly goods and services tax (GST) instalment notice (Form S).

You will have received a quarterly GST instalment notice because you:

• report and pay your GST instalments quarterly
• use the GST instalment amount to report
• have no other reporting requirements.

Instalment amount at G21

We calculate your GST instalment amount at G21 on your instalment notice. This is based on GST information in your last annual GST return, or net GST amounts you have reported to us previously.

You can vary your instalment amount

If you think the instalment amount pre-printed at G21 is more (or less) than your expected annual GST liability for the year, you can vary the amount.

You do not have to vary your instalment amount; you can simply pay the amount at G21 each quarter and make a balancing payment (or receive a refund) when you lodge your annual GST return.

If you pay the GST instalment amount we advise by the due date, you will not incur penalties.

You may incur penalties if you vary your GST instalment amount and you underestimate your annual GST liability.

Paying the instalment amount calculated by us

To pay the GST instalment amount calculated by us at G21 on your instalment notice, you need to:

• transfer the instalment amount at G21 to the 'Amount paid' section of the payment advice
• pay the amount by the date shown in the 'Payment due on' section at the front of the instalment notice (using one of the How to pay options on the instalment notice)
• keep the instalment notice for your records (do not return it to us).

If you pay the GST instalment amount pre-printed on the instalment notice, there is nothing else you need to do for this quarter.

For more information, see:

• How to lodge your BAS
• How to pay your BAS
• Quarterly GST reporting