Lodge Business Activity Statements at assigned frequency
GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
Who must comply
GST-registered entities and entities required to lodge IAS.
What triggers it
Being GST-registered or required to lodge IAS.
When due
Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
Evidence required
Lodged BAS via portals (myGov, ATO Online, BAS agent), supporting reconciliation.
Max penalty
Failure-to-lodge penalty $313 per 28-day period (×5 max for large entities); general interest charge on tax debts
Summary
Activity statements consolidate GST, PAYG instalments, PAYG withholding, FBT instalments and other taxes. Frequency assignment: monthly for $20M+ GST turnover; quarterly default for most; annual for some small + voluntary. Lodgement deadline 28th of following month (quarterly + monthly) with concession dates for tax agents.
Enforced by
Source legislation
Topics
Source: https://ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas. Rules Mate is not a law firm. Always verify against the live regulator source before acting.