Lodging and paying your BAS
You have several options for lodging your business activity statement (BAS). Lodging electronically is quick, easy and secure. Most businesses that lodge their own BAS prepare and lodge online. A registered tax or BAS agent can also help you lodge.
You must pay your BAS in full and on time to avoid paying interest. For a full list of payment options, see How to pay.
The quickest and easiest ways to pay your BAS are:
- BPAY
- credit card through our online services. Fees will apply to card payments.
We also have other payment options available.
Your unique payment reference number (PRN) is required for most payment options.
You can also voluntarily make early payments to offset your future BAS liability using your PRN and any of the available payment methods.
If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.
If you can't lodge or pay in full and on time, contact us before the due date.
In the event of a natural disaster, you may be eligible to receive extra time to lodge and pay your BAS.
GST reporting cycles
Your GST reporting and payment cycle will be one of the following.
- Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly.
- Monthly – if your GST turnover is $20 million or more – or you choose to report GST monthly.
- Annually – if you are voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profit bodies).
You can set calendar reminders on your phone for lodgment key dates, by using the features in the ATO app. For guidance on preparing and lodging your BAS, see BAS and GST tips.
Quarterly reporting
If your GST turnover is less than $20 million and we haven't told you to report GST monthly, you can report and pay GST quarterly.
|
Quarter |
Due date |
|---|---|
|
1. July, August and September |
28 October |
|
2. October, November and December |
28 February |
|
3. January, February and March |
28 April |
|
4. April, May and June |
28 July |
If you lodge online, you may be eligible for an extra 2 weeks to lodge and pay your quarterly BAS.
You may also get extra time if you lodge through a registered tax or BAS agent.
A later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one-month extension.
Monthly reporting
The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS is due on 21 August.
If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your BAS online.
From December 2024, schools and associated bodies need to lodge their December BAS by 21 January.
Annual reporting
If you are voluntarily registered for GST and your turnover is under $75,000 (or $150,000 for not-for-profit bodies), you can elect to report and pay GST annually.
The due date to lodge and pay your annual GST return is 31 October.
If you aren't required to lodge a tax return then, the due date is 28 February following the annual tax period.
If you use a registered tax or BAS agent, different dates may apply.
Changing your reporting and payment cycle
Depending on your circumstances, you may be able to change how often you lodge and pay. You need to contact us to change your reporting and payment cycle.
If you want to change your reporting and payment cycle early in the lodgment period (for example, in the first month of the quarter or at the beginning of the financial year) you can generally start the new cycle straight away. Otherwise, the new cycle will take effect from the start of the next quarter or year.
You may be ineligible to change your reporting and payment cycle if you have changed your cycle within the last 12 months.