Business Activity Statement (BAS)

All businesses that are GST-registered must lodge their business activity statement (BAS) with ATO before the due date.


BAS is a form including the business tax obligations and details various taxations which must be reported by businesses:

 

BAS Lodgment Due Dates:

If your business BAS must be filled quarterly, the submission due date is 28 days following the end of the quarter:

 

Quarter Due Date
First (July, August and September) 28 October
Second (October, November and December) 28 February
Third (January, February and March) 28 April
Fourth (April, May and June) 28 July

 

 

 

 

 

 

 

 

 

Note: If BAS is submitted online, the due dates will be extended by two more weeks.

For BAS which are lodged monthly, the due date is 21st day of the month following the end of the taxable period. Exceptionally, schools and associate bodies submission deadline for only December BAS is 21st February of the following year.