Do sole traders need to lodge Business Activity Statements at assigned frequency?

Yes. Across every industry and every size band, the engine's answer for a sole trader is: yes.

Do businesses with 1–5 employees need to lodge Business Activity Statements at assigned frequency?

Yes (1–5 employees, turnover $100K–$1M).

Who must lodge Business Activity Statements at assigned frequency?

The applicability test for Lodge Business Activity Statements at assigned frequency (ATO), computed across 35 industries, 9 business structures and 6 size bands.

Short answer: Every business

Applies when the business has turnover ≥ $75K or employees. Where the business has gst maybe, check whether you are registered for GST or withhold PAYG.

What the obligation is

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

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.

The applicability test

Applies when the business has turnover ≥ $75K or employees. Where the business has gst maybe, check whether you are registered for GST or withhold PAYG.

How the regulator frames it: GST-registered entities and entities required to lodge IAS.

What triggers it: Being GST-registered or required to lodge IAS.

Jurisdiction: Commonwealth law, so the test is the same in every state and territory.

Which industries are in or out

Outcome across the 35 industries Rules Mate maps (35 of 35: yes).

The answer is the same in every industry: yes. Industry does not change who must comply.

Business structure and size

Structure does not change the answer across all industries: for every structure the answer is "yes".

Size does not change the answer across all industries: at every size band the answer is "yes".

Worked examples

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: applies. Turnover above the $75K GST registration threshold.

When you need to check further

The engine shows this obligation as "check whether this applies" when a business has gst maybe. It then applies only if you are registered for GST or withhold PAYG. That fact is not something Rules Mate can infer from industry, structure or size.

What you must do, and when

When due: Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
Frequency: Quarterly
Evidence to keep: Lodged BAS via portals (myGov, ATO Online, BAS agent), supporting reconciliation.
Status: Current
Priority: Critical

Penalty for not complying

Maximum 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.

Audit or assurance level

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

Dates in the compliance calendar

Q2 BAS lodgement: 28 February 2027 (quarterly). Q2 (Oct-Dec) BAS due 28 February.

Where it sits in the corpus

Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated critical priority, and is a quarterly obligation.

Regulator, legislation and tools

Regulated by Australian Taxation Office.

ATO: Federal tax administrator covering income tax, GST, PAYG, FBT, superannuation guarantee, STP, and self-managed super funds. Also administers the Director ID regime via ABRS.

Australian Taxation Office

TAA: General tax administration — PAYG withholding (Sch 1 Pt 2-5), STP, Director Penalty Notice regime (Sch 1 Subdiv 269-B), assessment + objection process, penalties + general interest charge.

Taxation Administration Act 1953

Free tools that help with this obligation:

Run the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.

Questions

Who must lodge Business Activity Statements at assigned frequency?: Applies when the business has turnover ≥ $75K or employees. Where the business has gst maybe, check whether you are registered for GST or withhold PAYG.
Do sole traders need to lodge Business Activity Statements at assigned frequency?: Yes. Across every industry and every size band, the engine's answer for a sole trader is: yes.
Do businesses with 1–5 employees need to lodge Business Activity Statements at assigned frequency?: Yes (1–5 employees, turnover $100K–$1M).
When is "Lodge 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.

Sources

Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.