Compliance · 4 min read
BAS deadlines, plainly explained
GST, PAYG and lodgement dates cause more late-night stress than they should. Here's a clear rundown of what's due and when.
01
What a BAS actually reports
Your Business Activity Statement reports GST collected and paid, PAYG withholding for staff, and PAYG instalments toward your own income tax. It's less a tax and more a reconciliation of amounts already moving through your business.
The stress usually comes not from the amounts but from scrambling to get the numbers right at the last minute.
02
Know your cycle
Most small businesses lodge quarterly, with due dates a few weeks after each quarter ends. Some lodge monthly. Lodging through a registered BAS agent often gives you a later concessional due date.
The key is knowing your cycle in advance so lodgement is routine, not a fire drill.
03
Make it a non-event
When bookkeeping is current, BAS is a formality — the GST is already reconciled and the numbers are ready. The businesses that dread BAS are almost always the ones whose books are behind.
Fix the bookkeeping rhythm and the deadline stops being scary.