BAS Lodgement Guide for Australian Businesses
Business Activity Statements must be lodged quarterly or monthly with the ATO, reporting GST, PAYG instalments, and PAYG withholding. Most cloud accounting software can generate BAS automatically from coded transactions, but understanding what's reported and when it's due is essential to avoid penalties.
Overview
Business Activity Statements must be lodged quarterly or monthly with the ATO, reporting GST, PAYG instalments, and PAYG withholding. Most cloud accounting software can generate BAS automatically from coded transactions, but understanding what's reported and when it's due is essential to avoid penalties.
Key Facts
- Quarterly BAS is due 28 days after the end of each quarter (e.g. Q1 Jul–Sep due 28 Oct)
- Monthly lodgers must lodge by the 21st of the following month
- Late lodgement penalty is $313 per 28-day period, up to a maximum of $1,565 (2025-26 rates)
- Businesses with GST turnover under $10M can use the simpler BAS option
- You can lodge via accounting software, myGov, or a registered tax agent
What You Need to Know
This guide covers the essential compliance requirements that Australian employers need to understand. Non-compliance can result in significant penalties, ATO audits, and reputational damage.
We recommend using purpose-built software that automates compliance reporting. The right software will handle rate changes, deadline reminders, and lodgement with the relevant authorities.
Official Resources
For the latest official requirements, refer to these government resources:
- ATO — Business Activity Statements — Official ATO guidance on BAS lodgement, due dates, and reporting requirements
- ATO — How to Lodge Your Activity Statement — Step-by-step lodgement instructions from the ATO
Recommended Software
The following software products handle tax compliance for Australian businesses: