Service guide

BAS lodgement services: on-time, accurate submissions.

Master BAS compliance with expert guidance. Extended deadlines, guaranteed accuracy and strategic tax advice.

Business Activity Statements (BAS) are one of the most important compliance obligations for Australian businesses. Lodge incorrectly or late and you'll face penalties from the ATO. Get it right and you'll maintain good standing while potentially claiming valuable GST credits.

What is a Business Activity Statement (BAS)?

A BAS is a form submitted to the ATO that reports your business's tax obligations including GST, PAYG withholding, PAYG instalments and other taxes.

GST collected: GST charged on your sales
GST paid: GST paid on your purchases
PAYG withholding: Tax withheld from employee wages
PAYG instalments: Prepayments towards your annual tax bill

The BAS calculates whether you owe money to the ATO or whether the ATO owes you a refund. If you've paid more GST on purchases than you've collected on sales, you'll receive a refund.

BAS lodgement deadlines & frequency

The ATO requires businesses to lodge BAS monthly, quarterly or annually, depending on your GST turnover and business structure.

Quarterly BAS due dates

Quarter 1 (Jul - Sep)

Due 28 October

Quarter 2 (Oct - Dec)

Due 28 February

Quarter 3 (Jan - Mar)

Due 28 April

Quarter 4 (Apr - Jun)

Due 28 July

Benefits of using a BAS agent

  • Extended lodgement deadlines (2-4 weeks longer)
  • Guaranteed accuracy and compliance
  • Maximised GST credit claims
  • Professional bookkeeping review
  • ATO representation if needed

FAQ

Common questions.

What is a BAS and who needs to lodge one?

A Business Activity Statement (BAS) is how Australian businesses report and pay GST, PAYG withholding and other taxes to the ATO. You must register for GST and lodge BAS if your business has GST turnover of $75,000 or more per year. Once registered, you lodge quarterly, monthly or annually depending on turnover.

What are the benefits of using a registered BAS agent?

A registered BAS agent provides extended lodgement deadlines (typically 2-4 weeks longer than DIY), guaranteed accuracy with professional review, peace of mind, strategic tax advice on deductions and optimisation, and ATO representation if queries arise. The extended deadlines alone often justify the investment.

When are BAS lodgement deadlines?

For quarterly lodgers: 28 October (Jul-Sep), 28 February (Oct-Dec), 28 April (Jan-Mar) and 28 July (Apr-Jun). Registered BAS agents receive extended deadlines, typically an additional 2-4 weeks. Monthly lodgers must lodge by the 21st of the following month. Annual lodgers align with tax return deadlines.

Make BAS lodgement stress-free

Partner with registered BAS agents for extended deadlines and guaranteed accuracy.