Local · AU
How often do I lodge a BAS?
Short answer
Most small businesses lodge quarterly. Businesses with GST turnover of A$20 million or more lodge monthly, and some small businesses can choose annual GST reporting.
Detailed answer
Check your assigned reporting cycle
GST reporting is commonly quarterly for smaller businesses, but monthly reporting applies in certain cases and may be elected. Annual GST reporting is available only to eligible businesses; it is not an option for every small business. Other taxes on a BAS or instalment notice can follow different arrangements.
Follow the notice and calendar
Check your ATO account and issued statement for the period and due date. Agent concessions and electronic-lodgment rules can affect deadlines, so do not rely on a generic quarterly date alone. Reconcile GST and PAYG balances, review the return and plan payment before submission.
Official sources
Published by Expert Bookkeeping Services · Last updated 2026-11-01. General information only — confirm specifics for your situation with a qualified adviser.
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