BAS Lodgement: A Plain-English Guide for Australian Small Businesses

If you run a business in Australia and you're registered for GST, you're required to lodge a Business Activity Statement (BAS) with the Australian Taxation Office (ATO). For many small business owners, the BAS is one of the most dreaded parts of running a business — but it doesn't have to be.

What Is a BAS?

A BAS is a form you submit to the ATO to report and pay your tax obligations. These include GST collected and paid, PAYG withholding (tax withheld from employee wages), PAYG instalments, and other tax obligations depending on your business type.

When Is My BAS Due?

Most small businesses lodge quarterly. Your due dates for quarterly BAS are typically:

• Q1 (July–September): 28 October
• Q2 (October–December): 28 February
• Q3 (January–March): 28 April
• Q4 (April–June): 28 July

If you lodge through a registered BAS agent (like us), you may be eligible for extended due dates.

Common BAS Mistakes to Avoid

The most common errors we see include claiming GST on purchases that don't include GST (like bank fees or wages), forgetting to include all your sales income, and missing lodgement deadlines — which can trigger ATO penalties.

How We Can Help

When you work with Just Online Bookkeeping, we handle your BAS preparation and lodgement end-to-end. Your books are reconciled throughout the quarter, so when lodgement time comes around, everything is already in order. No scrambling, no stress.