Quarterly Business Activity Statements
If you are a business registered for GST you need to lodge a business activity statement (BAS).
Your BAS will help you report and pay your:
- goods and services tax (GST)
- pay as you go (PAYG) instalments
- PAYG withholding tax
- other taxes.
We can help you lodge your activity statements.
Below are the standard due dates:
Quarter |
Due Date |
Quarter 1 - July, August and September |
28 October |
Quarter 2 - October, November and December |
28 February |
Quarter 3 - January, February and March |
28 April |
Quarter 4 - April, May and June |
28 July |
If the due dates above fall on a weekend or public holiday, you have until the next business day to lodge and pay.
If you complete your own Business Activity Statements (BAS) online through either the Business Portal or MyGov, you may be eligible for an extra two week extension.
If we complete your Business Activity Statements for you we have a further extension.
The method you use to lodge your BAS will determine how you receive statements in future. For example, if you lodge through the Business Portal, your next statement will be available in the Business Portal. The ATO will notify you by email when your activity statements are available, so make sure your contact details are up to date. If you receive a paper copy, but lodge online, the ATO will no longer post out a physical copy of your BAS to you.
If you do not receive your BAS please contact our office on 4325 5530 and we can assist.
Monthly Business Activity Statements
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 activity statements online.
Paying your BAS
The quickest and easiest way to pay your BAS is with BPAY, a credit or debit card. You can also pay using a payment reference number (PRN) if you lodge online.
A payment reference number is your unique identifier that ensures your payment is credited to the correct account. A PRN can also be called an EFT code.
How to find your PRN
For businesses that lodge and pay through the Business Portal:
- log into the portal
- from the left menu, select Payment options
- select the relevant PRN and finalise your payment.
For sole traders who lodge and pay through myGov:
- log into ATO Online services via myGov
- select Tax
- select Accounts
- select Summary.
- select the relevant PRN and finalise your payment.
Alternatively, you can contact us and we can send you your payment slip.