Form detail
ATO Form BAS
Business Activity Statement
Country
Australia
Revision year
2024
Methods
efile
Updated
2026-05-20
Business Activity Statement
Periodic statement for reporting GST, PAYG withholding, PAYG installments, and other tax obligations.
Who must file: Australian businesses registered for GST, with PAYG withholding obligations, or with PAYG installments.
Practical overview
BAS consolidates GST, PAYG withholding, PAYG installments, FBT installments, and other obligations into a single periodic statement. Lodgement frequency depends on turnover and registration: monthly for GST turnover above AUD 20 million, quarterly for most others, with an annual option for smaller businesses. The 'simpler BAS' format reduced reporting items for businesses under AUD 10 million.
Practical steps
- Determine lodgement frequency (monthly, quarterly, annual).
- Reconcile GST collected and paid, PAYG withholding, and PAYG installments.
- Lodge BAS by the deadline via Online services for business.
- Pay or claim refund of net amount.
Due-date notes
Quarterly BAS generally due 28 days after quarter-end (extended by 4 weeks for tax agent lodgement).
Timing: 28 days after period
Penalty snapshot
Failure-to-lodge penalty and general interest charge apply.
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Primary sources
- ATO: Business activity statementsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.