Lodge Business Activity Statements at assigned frequency
GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
Who must comply
GST-registered entities and entities required to lodge IAS.
What triggers it
Being GST-registered or required to lodge IAS.
When due
Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
Evidence required
Lodged BAS via portals (myGov, ATO Online, BAS agent), supporting reconciliation.
Max penalty
Failure-to-lodge penalty $313 per 28-day period (×5 max for large entities); general interest charge on tax debts
Summary
Activity statements consolidate GST, PAYG instalments, PAYG withholding, FBT instalments and other taxes. Frequency assignment: monthly for $20M+ GST turnover; quarterly default for most; annual for some small + voluntary. Lodgement deadline 28th of following month (quarterly + monthly) with concession dates for tax agents.
Enforced by
Source legislation
Topics
Related obligations
- CWLTHRegister for GST when GST turnover meets the thresholdRegister within 21 days when GST turnover reaches $75K (or $150K for NFPs, or any amount for ride-share/taxis).
- CWLTHLodge an FBT return and pay FBT by 21 MayEmployers who provided fringe benefits in the FBT year (1 April – 31 March) must lodge by 21 May.
- CWLTHPay superannuation on every payday (Payday Super)From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.
- CWLTHAustralian Business Number (ABN) applicationEntities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.
- CWLTHMake trustee resolutions for trust distributions by 30 JuneDiscretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
- CWLTHWithhold PAYG from employee and contractor paymentsEmployers must withhold tax from wages, certain contractor payments + report via STP / BAS.
Frequently asked questions
- Who must comply with Business Activity Statements at assigned frequency?
- GST-registered entities and entities required to lodge IAS.
- What triggers Business Activity Statements at assigned frequency?
- Being GST-registered or required to lodge IAS.
- When is Business Activity Statements at assigned frequency due?
- Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
- What is the maximum penalty for Business Activity Statements at assigned frequency?
- Failure-to-lodge penalty $313 per 28-day period (×5 max for large entities); general interest charge on tax debts
- What evidence is required for Business Activity Statements at assigned frequency?
- Lodged BAS via portals (myGov, ATO Online, BAS agent), supporting reconciliation.
Source: https://ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas. Rules Mate is not a law firm. Always verify against the live regulator source before acting.