When are the Business Activity Statement (BAS) deadlines in Australia?

If you are registered for GST, you typically need to lodge a Business Activity Statement (BAS) quarterly. The standard quarterly due dates are: - **Quarter 1 (July–September):** 28 October - **Quarter 2 (October–December):** 28 February - **Quarter 3 (January–March):** 28 April - **Quarter 4 (April–June):** 28 July If you lodge through a registered tax agent, you may be eligible for extended deadlines. Monthly BAS lodgment is required if your GST turnover is $20 million or more. Annual GST reporting is available only in very specific circumstances for small businesses with turnover under a certain threshold who are not required to be GST registered.

• Quarterly is the most common lodgment frequency
• Due dates: Oct 28, Feb 28, Apr 28, Jul 28
• Tax agents can often get deadline extensions
• Used to report GST, PAYG instalments, and PAYG withholding
• Lodge online via ATO Online Services or MyGov