What is BAS
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.
Bas lodgement
Bas due dates 2024
The due date for lodging and paying is displayed on your business activity statement (BAS).
Quarterly bas due dates
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.
| 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 |
A later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one-month extension.
Monthly Bas due dates
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.
Schools and associated bodies are automatically granted a deferral of their December BAS. These will be issued with a deferred due date of 21 February.
Yearly Bas due dates
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.
