The Business Activity Statement is the form GST-registered businesses lodge with the ATO, usually quarterly, to report GST collected and paid, PAYG withholding and PAYG instalments. It determines whether you pay the ATO or receive a refund for the period.

Standard quarterly due dates are 28 October, 28 February, 28 April and 28 July. Lodging through a registered agent like MAS often gives you extra time beyond the standard deadline for most quarters.

What happens if I lodge my BAS late?

The ATO can apply failure-to-lodge penalties and interest charges, and repeated late lodgement flags your business for attention. If you are behind, we can bring multiple overdue BAS up to date and negotiate payment plans with the ATO.

Do I need to lodge a BAS if I had no activity?

Yes. While you are registered for GST you must lodge every period, even a nil BAS. If you no longer need GST registration, we can review whether cancelling it makes sense.

Registered agents, on-time lodgement

BAS, IAS & PAYG withholding without the quarterly panic

Q: How much does BAS lodgement cost?

From $200 per statement at MAS, prepared and lodged by a registered agent. The exact fee depends on the state of your records; with our bookkeeping service the BAS is built on already-clean books.

Your Business Activity Statement prepared, checked and lodged by a registered agent: GST coded right, credits claimed, deadline met. Every quarter, without you chasing it.

BAS lodgement from $200

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What's included

More than filling in a form

A BAS is only as good as the numbers behind it. We check the numbers behind every box.

GST review

Every transaction's GST coding reviewed before lodgement: credits you missed, errors that would trigger ATO letters.

Preparation & lodgement

BAS prepared and lodged electronically by a registered agent, with confirmation sent to you every period.

PAYG withholding & instalments

Employee PAYG withholding and income tax instalments reported correctly, inside the BAS or as separate IAS lodgements when required.

Deadline management

We track your due dates and chase you (gently) for what we need, so late penalties simply stop happening.

Overdue BAS catch-up

Behind on one or several? We bring them all up to date and can negotiate ATO payment plans on your behalf.

Cleaner with bookkeeping

Pair it with our bookkeeping service and your BAS builds itself from already-clean books.

Why use a registered agent

DIY BAS is where expensive mistakes hide

Claiming GST on GST-free items, missing credits on big purchases, mixing business and private use: small coding errors compound quarter after quarter until the ATO notices. A registered agent catches them before lodgement, and often finds money you were leaving on the table.

Agent lodgement often extends your deadline beyond the standard date
Fuel tax credits and industry-specific claims reviewed where relevant
A clean lodgement history keeps your business off the ATO radar

BAS lodgement concept with approved statement, checkmark seal and quarterly calendar

Mark the calendar

Standard quarterly BAS due dates

Q1 · Jul - Sep

28 October First quarter of the financial year

Q2 · Oct - Dec

28 February Includes the summer extension

Q3 · Jan - Mar

28 April Third quarter statement

Q4 · Apr - Jun

28 July Final quarter, right before tax season

Lodging through a registered agent like MAS usually gives you extra time beyond these dates for most quarters. Monthly lodgers report by the 21st of the following month. We confirm your exact dates when we take over.

BAS FAQ

Common BAS questions

What is a BAS?

The Business Activity Statement is the form GST-registered businesses lodge with the ATO, usually quarterly, reporting GST collected and paid, PAYG withholding and instalments. It determines whether you pay or get refunded for the period. New to GST? Start with GST Registration & Accounting.

How much does BAS lodgement cost?

From $200 per statement, prepared and lodged by a registered agent. The exact fee depends on the state of your records; paired with our bookkeeping, the BAS is built on already-clean books.

When is my BAS due?

Standard quarterly dates: 28 October, 28 February, 28 April and 28 July. Through a registered agent you often get extra time for most quarters. We track it all for you.

What happens if I lodge late?

The ATO can apply failure-to-lodge penalties and interest, and repeated lateness attracts attention. If you're behind, we bring overdue statements up to date and can negotiate a payment plan.

Do I lodge if I had no activity?

Yes, while GST-registered you must lodge every period, even a nil BAS. If registration no longer makes sense for you, we can review cancelling it.

Never think about BAS deadlines again

From $200 per statement, lodged by registered agents. Consultation to review your setup.

Book a consultation

Related: Bookkeeping · GST · Small Business Accounting · Pricing