{"id":277,"date":"2026-04-20T15:44:01","date_gmt":"2026-04-20T15:44:01","guid":{"rendered":"https:\/\/aoneoutsourcing.au\/blog\/top-things-to-consider-before-filing-your-business-activity-statement-bas-in-australia"},"modified":"2026-05-01T11:11:13","modified_gmt":"2026-05-01T11:11:13","slug":"top-things-to-consider-before-filing-your-bas-in-australia","status":"publish","type":"post","link":"https:\/\/aoneoutsourcing.au\/blog\/top-things-to-consider-before-filing-your-bas-in-australia","title":{"rendered":"Top Things to Consider Before Filing Your Business Activity Statement (BAS) in Australia"},"content":{"rendered":"\n

A BAS (Business Activity Statement) is a tax form submitted by GST-registered businesses in Australia to report and pay GST, PAYG withholding, PAYG instalments, and other obligations to the ATO. BAS filing is mandatory for every GST-registered business — and missing your BAS dates carries financial penalties.<\/span><\/span><\/span><\/p>\n\n

For most Australian small businesses, quarterly BAS is due on the 28th of the month following each quarter's end. Whether you're asking when is Q2 BAS due, when is Q3 BAS due, or what the December quarter BAS due date is — this guide has every date, every BAS period, and everything you need before lodgement.<\/span><\/span><\/span><\/p>\n\n

Regardless of the type of business you’re running, be it a sole trade, a startup or a growing enterprise, it is essential for you to keep track of the BAS due dates as well as the BAS payment dates<\/span> so that you do not have to face penalties and poor cash flow.<\/span><\/p>\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.<\/span><\/p>\n\n

Whether you prepare your lodgement internally or delegate it to a registered BAS agent<\/strong><\/a>, this guide will assist you in always being prepared and never stressed – at least, not about BAS compliance – at the last minute.<\/span><\/p>\n\n

What is a BAS Statement<\/strong><\/span><\/span><\/span><\/h2>\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

A standard BAS statement consolidates your key business tax obligations — including GST, PAYG Withholding, PAYG Instalments, and, where applicable, FBT Instalments, Wine Equalisation Tax and Luxury Car Tax — into a single lodgement. A detailed breakdown of each component is covered in Point 1 below.<\/span><\/span><\/span><\/p>\n\n

BAS lodgment is required even if your business had no activity in a given period — a nil BAS must still be submitted by the due date.<\/span><\/span><\/span><\/p>\n\n

Things To Consider Before Filing Your BAS<\/strong><\/span><\/h2>\n\n

\"Filing<\/strong><\/p>\n\n

Here are the things before filing your BAS lodgements<\/span>:<\/span><\/p>\n\n

1. Understand What Your BAS Includes<\/strong><\/span><\/h3>\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