Due dates for lodging and paying your BAS

The due date for lodging and paying is displayed on your business activity statement (BAS).

If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.

Your GST reporting and payment cycle will be one of the following.

• Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly.
• Monthly – if your GST turnover is $20 million or more.
• Annually – if you are voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profit bodies).
• A registered tax or BAS agent can help you lodge your activity statements.

You can set calendar reminders on your phone for lodgment key dates, by using the features in the ATO app.

In the event of a natural disaster you may have a different due date.