GST, BAS and activity statements

BAS due dates

BAS due dates are the dates by which an activity statement must be lodged and any amount owing paid. They depend on the business's reporting cycle, such as monthly or quarterly, and the ATO publishes the dates for each cycle. When a registered tax agent or BAS agent lodges for the client under the lodgment program, later lodgment dates may apply to the agent's eligible clients. When a due date falls on a weekend or public holiday, it generally moves to the next business day. Paying late can attract a general interest charge, and lodging late can attract a failure to lodge penalty, so a practice tracks the date per client.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.