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<\/figure>\n\n\n\nWhether you run a sole trade, a startup or a growing enterprise, tracking your BAS due dates<\/a> is what stands between you and unnecessary penalties or a cash flow scramble. <\/p>\n\n\n\n The Australian Taxation Office (ATO) expects most GST-registered businesses to submit a BAS monthly, quarterly, or annually, based on the business turnover and reporting requirements. In most cases, the BAS submission due dates are quarterly, but whenever you miss even one of them, it will lead to extra costs and hardship.<\/p>\n\n\n\n Whether you prepare your lodgement internally or delegate it to a registered BAS agent, this guide will assist you in always being prepared and never stressed \u2013 at least, not about BAS compliance \u2013 at the last minute.<\/p>\n\n\n\n A BAS statement (Business Activity Statement) is a form lodged with the Australian Taxation Office by businesses registered for GST. It is employed to submit and pay various tax returns in a single location.<\/span><\/span><\/span><\/p>\n\n\n\n A standard BAS statement consolidates your key business tax obligations \u2014 including GST, PAYG Withholding, PAYG Instalments, and, where applicable, FBT Instalments, Wine Equalisation Tax and Luxury Car Tax \u2014 into a single lodgement. A detailed breakdown of each component is covered in Point 1 below.<\/span><\/span><\/span><\/p>\n\n\n\n BAS lodgment<\/a><\/strong> is required even if your business had no activity in a given period \u2014 a nil BAS must still be submitted by the due date.<\/span><\/span><\/span><\/p>\n\n\n\n Here are the things before filing your BAS lodgements<\/span>:<\/span><\/p>\n\n\n\n First of all, one must be very clear as to what should be included in BAS<\/strong><\/a>. It typically includes:<\/span><\/p>\n\n\n\n Goods and Services Tax (GST)<\/span><\/p><\/li>\n\n\n\n Pay As You Go is a method of withholding tax whereby amounts are deducted at the source to the tax office, with the remaining to be paid to the employee.<\/span><\/p><\/li>\n\n\n\n PAYG instalments<\/span><\/p><\/li>\n\n\n\n Fringe Benefits Tax (FBT) instalments<\/span><\/p><\/li>\n\n\n\n Wine Equalisation Tax (WET) and Luxury Car Tax (LCT), if applicable<\/span><\/p><\/li>\n<\/ul>\n\n\n\n It is worth noting that each BAS submission differs depending on the business type and size. If any of these elements are misreported or omitted, it leads to discrepancies with the ATO’s records \u2014 and often a penalty. The BAS needs to be lodged, and it is only effective when the information to be submitted is well understood and prepared.<\/span><\/p>\n\n\n\n Penalties and interest costs may also be incurred for failing to meet BAS lodgements, while the company\u2019s reputation suffers with the Australian Taxation Office (ATO). a) Below are the ATO’s recent quarterly BAS due dates for the financial year 2026-27 2024-2025:<\/p>\n\n\n\nWhat is a BAS Statement<\/strong><\/span><\/span><\/span><\/h2>\n\n\n\n
Things To Consider Before Filing Your BAS<\/strong><\/span><\/h2>\n\n\n\n
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1. Understand What Your BAS Includes<\/strong><\/span><\/h3>\n\n\n\n
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2. Stay Updated on BAS Lodgement Due Dates<\/strong><\/h3>\n\n\n\n