Lodge Business Activity Statements at assigned frequency

GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.

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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

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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.