Your Business Activity Statement (BAS) is how you report and pay GST, PAYG withholding and other taxes to the ATO. Knowing when it's due — and having your books ready before then — takes most of the stress out of it.
Quarterly BAS
Most small businesses lodge quarterly. The usual due dates when you lodge yourself are:
- July – September28 October
- October – December28 February
- January – March28 April
- April – June28 July
Monthly BAS
If you lodge monthly, it's generally due on the 21st of the following month — for example, the August BAS is due on 21 September.
A few things to know
- If a due date falls on a weekend or public holiday, you can lodge and pay on the next business day.
- If you use a registered BAS or tax agent, different (often later) dates can apply — check with your agent.
- Always check the ATO's due dates for lodging and paying your BAS for your own situation.
How to stay ahead
- Reconcile every week or fortnight. A little often is far easier than three months at once.
- Keep receipts as you go. Snap a photo or forward the email the day you spend.
- Set aside GST. A separate account for GST collected means the money is there when BAS is due.
- Put the date in your calendar with a reminder two weeks before.