How often is BAS lodged in Australia?
Your BAS reporting frequency is set by the ATO based on your registrations and scale, and it can change as your business changes.
- Quarterly BAS: The most common cycle for small and medium businesses registered for GST.
- Monthly BAS: Required for some businesses, including those with GST turnover of $20 million or more, or where PAYG withholding obligations make monthly reporting necessary.
- Annual GST reporting: Available to a smaller group of eligible businesses that elect to report GST annually. They may still make quarterly GST instalments during the year, with a final annual report.
Due dates at a glance
- Monthly BAS: Generally due on the 21st of the following month (for example, July BAS due 21 August).
- Quarterly BAS: Due 28 October (Q1 Jul–Sep), 28 February (Q2 Oct–Dec), 28 April (Q3 Jan–Mar) and 28 July (Q4 Apr–Jun).
- Annual GST reporting: Due when your annual GST return or income tax return is due, depending on your situation.
- Agent concessions: If you lodge through a registered BAS or tax agent, extra time may be available for some quarters.
Always check the due date printed on your current BAS and any ATO communications, as concessions or ATO directions can change timings.
What can change your BAS frequency
Turnover growth
Moving to or from higher turnover can trigger a shift between quarterly and monthly GST reporting.
PAYG withholding scale
Increasing payroll and withholding can move you into a more frequent reporting cycle.
ATO direction
The ATO can direct you to change frequency based on risk or eligibility rules.
Your election
If eligible, you can apply to move to monthly or, in limited cases, to annual GST reporting.
Changes typically apply from the next period. If you are mid‑quarter, plan for the current due date and adjust from the following cycle.
Who should lodge your BAS
You can lodge BAS yourself via ATO online services, or work with a registered BAS agent or tax agent. Using an agent can add review steps, reduce errors, and may provide access to agent lodgement concessions during busy periods.
- DIY: Suitable if your bookkeeping, reconciliations and GST settings are consistently accurate.
- BAS agent: Good fit when you want bookkeeping support plus compliant BAS preparation and lodgement.
- Tax agent: Useful when BAS connects tightly to tax planning, complex structures, or broader advisory needs.
Avoid common BAS issues
- Check GST codes before you lodge—especially for mixed‑supply, imports/exports and capital purchases.
- Reconcile bank, GST control, PAYG withholding and wages expense each cycle.
- Match payroll reports (STP, PAYG withholding) to BAS labels to avoid discrepancies.
- Keep evidence for fuel tax credits and other claim areas you include on your BAS.
Frequently asked questions
How often is BAS lodged?
Most businesses lodge quarterly. Some must lodge monthly (for example, with GST turnover of $20m+ or higher PAYG withholding). A smaller group can report GST annually if they are eligible and have elected that option.
What are the BAS due dates?
Monthly BAS: generally due on the 21st of the following month. Quarterly BAS: 28 Oct (Q1), 28 Feb (Q2), 28 Apr (Q3), 28 Jul (Q4). Agent concessions may extend some deadlines.
Can I change my BAS frequency?
Often yes—if you meet ATO rules. You can usually request a change (for example, move to monthly) or the ATO may direct a change. It typically applies from the next period.
How do I confirm my current cycle?
Check ATO Online services for business (via myGovID), look at the period on your latest BAS, or ask a registered BAS or tax agent.
What happens if I lodge late?
Late lodgements can attract penalties and interest. You can often arrange an ATO payment plan and, if using a registered agent, you may be able to access a deferral.