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 of one Commonwealth penalty unit ($364 from 1 July 2026) per 28-day period, up to 5 units (×2 for medium and ×5 for large entities); general interest charge on tax debts
Who must comply with this? The applicability test by industry, business structure and size.
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
- 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.
- 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).
- 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.
- 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.
- CWLTHPay company PAYG/GST/SG or face Director Penalty Notice (DPN)Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.
Reading
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 of one Commonwealth penalty unit ($364 from 1 July 2026) per 28-day period, up to 5 units (×2 for medium and ×5 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.