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Australia BAS Guide

the Business Activity Statement (the "BAS") in Australia for the businesses and the GST-registered entities. The guide covers: the BAS requirements (the "who must lodge the BAS") — every business registered for the GST (the "GST turnover above $75,000" or the "$150,000 for the non-profit organisations") must lodge the BAS; the BAS is used to report and pay the "GST" (the "10% on the taxable supplies"), the "PAYG withholding" (the "tax withheld from the employee wages"), the "PAYG instalments" (the "quarterly or the annual tax payments"), the "FBT instalments", the "WET" and the "LCT"; the BAS lodgement frequency and the due dates — the "quarterly BAS" (the "most common for the small businesses") is due on the "28th day of the month following the quarter" (the "October 28, the February 28, the April 28, the July 28") with the "extended due date of the 28th day of the second month" for the "quarterly lodgers using the tax agent" (the "November 25, the March 25, the May 25, the August 25"); the "monthly BAS" (the "large businesses and the opt-in businesses") is due on the "21st day of the following month"; the "annual GST return" is due on the "October 31" (the "or the extended lodgement date for the tax agent clients"); the GST reporting methods (the "BAS calculation options") — the "basic method" (the "GST on the sales minus the GST on the purchases") for the businesses using the "accruals basis" or the "cash basis"; the "GST instalments" (the "ATO-calculated quarterly instalments" with the "annual GST return adjustment") for the businesses with the "GST turnover below $10 million"; the "simplified BAS method" for the "small businesses" with the "GST turnover below $2 million".

BAS Labels and the Reporting Requirements

  • G1 to G11 — GST labels: The BAS includes the GST labels: (a) G1 — the "total sales" (the "including the GST"), (b) G2 — the "export sales" (the "GST-free"), (c) G3 — the "other GST-free sales" (the "health, the education, the food"), (d) G10 — the "capital purchases" (the "assets costing $1,000 or more" including the GST), (e) G11 — the "non-capital purchases" (the "other purchases" including the GST).
  • W1 to W4 — PAYG withholding labels: The "W1" — the "total wages paid" to the employees, (b) W2 — the "PAYG withholding on the wages" (the "amount withheld from the employee wages"), (c) W3 — the "PAYG withholding on the other payments" (the "voluntary agreements, the labour hire, the contractors"), (d) W4 — the "PAYG withholding on the dividends, the interest and the royalties" (the "non-resident withholding").
  • T1 to T2 — PAYG instalments: The "T1" — the "PAYG instalment amount" calculated by the ATO or the business (the "quarterly or the monthly tax payment"). The "T2" — the "PAYG instalment credit" or the "(T1)" for the "deferred instalment" or the "varied instalment".

For the GST rules and the registration requirements, see our GST Guide →.

BAS Lodgement Options and the Penalties

  • Online lodgement: The BAS can be lodged through the "ATO online services" (the "myGov or the ATO Business Portal"), the "myGovID" (the "2-factor authentication required"), the "Standard Business Reporting (the SBR)" using the "accounting software" (the "Xero, the MYOB, the QuickBooks"), or the "paper BAS" (the "mailed by the ATO" and the "mailed back"). The "online lodgement" is the "preferred method" and shows the "pre-filled data" from the ATO.
  • Late lodgement penalties: The "failure to lodge on time (the FTL)" penalty of "1 penalty unit" (the "$313 for the 2025-2026 year") for each "28-day period" (the "maximum of 5 penalty units"). The "late payment penalty" of "the general interest charge (the GIC)" at the "annual rate of 11.54%" (the "2025-2026 year"). The "shortfall penalty" of "25% to 75%" for the "misstatements" and the "false declarations".
  • BAS deferrals and the payment plans: The "due date deferral" can be requested through the "tax agent" or the "ATO online services" (the "up to 4 weeks for the quarterly BAS" and the "up to 2 weeks for the monthly BAS"). The "payment plan" can be arranged with the ATO for the "unpaid BAS amounts" (the "instalment plan" at the GIC rate). The "direct debit" from the business bank account is the "automatic payment method".

For the PAYG instalments and the payment options, see our PAYG Instalments Guide →.

GST Reporting Methods in Detail

  • Cash basis vs accruals basis: The "cash basis" — the GST is reported when the "payment is received" (the "for the sales") and when the "payment is made" (the "for the purchases"). The cash basis is available to the businesses with the "GST turnover below $10 million" or the "businesses using the accounting software". The "accruals basis" — the GST is reported when the "invoice is issued" (the "for the sales") and when the "invoice is received" (the "for the purchases").
  • GST instalments: The "GST instalment option" allows the eligible businesses to pay the "fixed quarterly instalments" calculated by the ATO based on the "previous GST turnover". The business pays the "4 quarterly instalments" during the year and then lodges the "annual GST return" to adjust the difference. The option is available to the businesses with the "GST turnover below $10 million" and the "clean compliance record".
  • Fuel tax credits: The business that uses the "fuel for the business purposes" (the "off-road use of the diesel" and the "on-road use of the diesel in the heavy vehicles") can claim the "fuel tax credits" through the BAS. The fuel tax credits rate varies based on the "fuel type" and the "use type". The claim is made at the "7B" label on the BAS.

For the fuel tax credits and the rates, see our Fuel Tax Credits Guide →.