Business Activity Statement (BAS)
Apr172017
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:
- Pay as you go withholding (PAYGW) tax
- Pay as you go instalments (PAYGI)
- Fringe benefits tax (FBT)
- Wine equalisation tax (WET)
- Luxury car tax (LCT)
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.