Business activity statements (BAS)

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If your business has a turnover of $20 million or less you can choose to lodge monthly or quarterly (over $20 million must report monthly).

Quarterly Lodgement date

 Quarterly  Lodgement date
July, August and September 28 October
October, November and December 28 February
January, February and March 28 April
April, May and June  28 July


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

A Business Activity Statement (BAS) is a form that businesses must submit to the Australian Taxation Office (ATO) in order to report and pay their tax liabilities.
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.

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