{"id":14797,"date":"2026-03-10T14:44:24","date_gmt":"2026-03-10T09:14:24","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=14797"},"modified":"2026-03-10T14:48:55","modified_gmt":"2026-03-10T09:18:55","slug":"bas-activity-statement","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-activity-statement\/","title":{"rendered":"BAS Activity Statement in Australia: What It Is &#038; How It Works"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14797\" class=\"elementor elementor-14797\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-684f1151 e-flex e-con-boxed e-con e-parent\" data-id=\"684f1151\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f80aa8c elementor-widget elementor-widget-text-editor\" data-id=\"7f80aa8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BAS activity statements in Australia are required for businesses registered for GST and must be lodged monthly or quarterly, depending on turnover.<\/p><p>If you run a small business in Australia, you\u2019ve probably heard of a business activity statement (BAS), and it may feel a bit overwhelming at first.<\/p><p>For many small business owners, BAS statement time means paperwork, calculations, and stress about getting it right. But once you know how it all works, it is not so difficult.<\/p><p>This guide will tell you what BAS is, how it works, how to calculate it, and how to complete a BAS statement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18f35e92 elementor-widget elementor-widget-heading\" data-id=\"18f35e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is BAS in Australia?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e1fd607 elementor-widget elementor-widget-text-editor\" data-id=\"2e1fd607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BAS stands for business activity statement. It is a document that you need to submit to the <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/preparing-lodging-and-paying\/business-activity-statements-bas\" target=\"_blank\" rel=\"noopener\">Australian Taxation Office<\/a> (ATO) to pay certain taxes.<\/p><p>A BAS statement is the official document that the ATO sends to businesses that are registered for GST. You need to use this document to report:<\/p><ul><li>Goods and Services Tax (GST)<\/li><li>PAYG withholding (if you have employees)<\/li><li>PAYG instalments (in some cases)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0f9db7 elementor-widget elementor-widget-text-editor\" data-id=\"e0f9db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In Australia, you need to submit a BAS if your business is registered for GST.<\/p><p>You need to <a href=\"https:\/\/www.ato.gov.au\/business\/gst\/registering-for-gst\/\" target=\"_blank\" rel=\"noopener\">register for GST<\/a> if your turnover is:<\/p><ul><li><strong>AUD 75,000 or more<\/strong> (most businesses)<\/li><li><strong>AUD 150,000 or more<\/strong> (non-profit organisations)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d044f8 elementor-widget elementor-widget-text-editor\" data-id=\"3d044f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>So if you\u2019re running a growing business, chances are that business activity statement Australia compliance applies to you.<\/p><p>In practical terms, BAS in accounting refers to the report businesses lodge with the ATO to summarise key tax obligations. It shows:<\/p><ul><li>The GST you collected from customers<\/li><li>The GST you paid on business purchases<\/li><li>Any PAYG tax withheld from employee wages<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dff3d9 elementor-widget elementor-widget-text-editor\" data-id=\"1dff3d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>So if you\u2019re running a growing business, chances are that business activity statement Australia compliance applies to you.<\/p><p>In practical terms, BAS in accounting refers to the report businesses lodge with the ATO to summarise key tax obligations. It shows:<\/p><ul><li>The GST you collected from customers<\/li><li>The GST you paid on business purchases<\/li><li>Any PAYG tax withheld from employee wages<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d983d76 elementor-widget elementor-widget-text-editor\" data-id=\"d983d76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In simple terms, a BAS statement is a summary of what you owe the ATO \u2014 or what the ATO owes you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b65fd91 elementor-widget elementor-widget-heading\" data-id=\"6b65fd91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Does BAS Work?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79be99ff elementor-widget elementor-widget-text-editor\" data-id=\"79be99ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many entrepreneurs want to understand how BAS works in practice.<\/p><p>Here\u2019s the simple version.<\/p><ul><li>You collect GST on your sales.<\/li><li>You pay GST on your business expenses.<\/li><li>You calculate the difference.<\/li><li>You lodge your BAS with the ATO.<\/li><li>You either pay the balance or receive a refund.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08c6686 elementor-widget elementor-widget-heading\" data-id=\"08c6686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How often do you lodge BAS?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-134a372 elementor-widget elementor-widget-text-editor\" data-id=\"134a372\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It depends on your business turnover.<\/p><ul><li>Most small businesses lodge their BAS every quarter.<\/li><li>Some businesses, which are larger, lodge their BAS every month.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58150e3 elementor-widget elementor-widget-text-editor\" data-id=\"58150e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The ATO will let you know how often you need to <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/monthly-and-quarterly-bas\/\">lodge<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd13f5d elementor-widget elementor-widget-heading\" data-id=\"dd13f5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BAS Statement Example (Simple Breakdown)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7e62ed elementor-widget elementor-widget-text-editor\" data-id=\"f7e62ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tHere is a simple example of a BAS statement:\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9ad91 elementor-widget elementor-widget-html\" data-id=\"aa9ad91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"en\">\r\n<head>\r\n<meta charset=\"UTF-8\">\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n\r\n<style>\r\nbody{\r\n  font-size:16px;\r\n  font-family: Arial, sans-serif;\r\n}\r\n\r\n.table-wrapper{\r\n  width:100%;\r\n}\r\n\r\n\/* Mobile scroll only *\/\r\n@media (max-width:768px){\r\n  .table-wrapper{\r\n    overflow-x:auto;\r\n  }\r\n\r\n  table{\r\n    min-width:600px;\r\n  }\r\n}\r\n\r\ntable{\r\n  width:100%;\r\n  border-collapse:collapse;\r\n}\r\n\r\nth, td{\r\n  border:1px solid #ddd;\r\n  padding:10px;\r\n  text-align:left;\r\n}\r\n\r\nth{\r\n  background:#f4f4f4;\r\n}\r\n<\/style>\r\n<\/head>\r\n\r\n<body>\r\n\r\n<div class=\"table-wrapper\">\r\n<table>\r\n<tr>\r\n<th>Section<\/th>\r\n<th>Description<\/th>\r\n<th>Example (AUD)<\/th>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>G1<\/td>\r\n<td>Total sales<\/td>\r\n<td>50,000<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>1A<\/td>\r\n<td>GST on sales<\/td>\r\n<td>5,000<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>G11<\/td>\r\n<td>Purchases<\/td>\r\n<td>20,000<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>1B<\/td>\r\n<td>GST on purchases<\/td>\r\n<td>2,000<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>W2<\/td>\r\n<td>PAYG withheld<\/td>\r\n<td>3,000<\/td>\r\n<\/tr>\r\n\r\n<\/table>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72d1ab7 elementor-widget elementor-widget-heading\" data-id=\"72d1ab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How it works:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e858def elementor-widget elementor-widget-text-editor\" data-id=\"2e858def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>GST collected: 5,000<\/li><li>GST paid: 2,000<\/li><li>Net GST payable: 3,000<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a6f2a3 elementor-widget elementor-widget-text-editor\" data-id=\"7a6f2a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you also withheld 3,000 in PAYG, your total amount due becomes 6,000.<\/p><p>This illustrates how your BAS statement combines everything into one report.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0030ede elementor-widget elementor-widget-heading\" data-id=\"0030ede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Calculate BAS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ea4305 elementor-widget elementor-widget-text-editor\" data-id=\"5ea4305\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you\u2019re wondering how to calculate BAS accurately, this simple formula gives you a starting point.<\/p><p><strong>Net GST = GST on Sales (1A) \u2013 GST on Purchases (1B)<\/strong><\/p><p>Then add:<\/p><ul><li>PAYG withholding<\/li><li>PAYG instalments (if applicable)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f373786 elementor-widget elementor-widget-text-editor\" data-id=\"f373786\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThis will give you the total amount that is payable to the ATO.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1666282 elementor-widget elementor-widget-heading\" data-id=\"1666282\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Before calculating BAS, make sure you:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a93313 elementor-widget elementor-widget-text-editor\" data-id=\"9a93313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Reconcile your bank account<\/li><li>Make sure all invoices are accounted for<\/li><li>Make sure that GST has been entered correctly<\/li><li>Review your payroll numbers<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ba63a8 elementor-widget elementor-widget-text-editor\" data-id=\"8ba63a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tSmall accounting errors can lead to BAS lodgement mistakes.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228457c elementor-widget elementor-widget-heading\" data-id=\"228457c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Do I Fill Out a BAS Statement?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b58ed9 elementor-widget elementor-widget-text-editor\" data-id=\"9b58ed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many business owners ask how to complete a BAS statement properly. Completing a BAS statement isn\u2019t just about filling in boxes; it starts with having your accounts prepared correctly.<\/p><p><strong>Step-by-step guide to completing BAS statement:<\/strong><\/p><ul><li>Finalise bookkeeping for the period<\/li><li>Reconcile bank accounts<\/li><li>Check the GST report<\/li><li>Check payroll amounts<\/li><li>Check that amounts match the accounting software<\/li><li>Log in through the ATO website or accounting software<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e36d65 elementor-widget elementor-widget-text-editor\" data-id=\"9e36d65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before submitting, make sure you\u2019re aware of the current <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/\">BAS due dates<\/a> and whether you qualify for an extension through a registered agent. Missing a deadline can result in penalties and interest charges. If you\u2019re unsure about the submission steps, our <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-lodgement\/\">BAS lodgement<\/a> guide explains how to complete your BAS online or through an agent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d18bc elementor-widget elementor-widget-heading\" data-id=\"10d18bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BAS Statements for Sole Traders: What You Need to Know\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd2100 elementor-widget elementor-widget-text-editor\" data-id=\"5dd2100\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you are a sole proprietor, the BAS statements can be intimidating at first. Some common pitfalls include:<\/p><ul><li>Forgetting to set aside GST funds<\/li><li>Blending personal and business expenses<\/li><li>Lodging late<\/li><li>Not maintaining proper tax invoices<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-088539e elementor-widget elementor-widget-heading\" data-id=\"088539e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Simple tips for sole traders:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a55e614 elementor-widget elementor-widget-text-editor\" data-id=\"a55e614\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Maintain a business bank account separate from your personal one<\/li><li>Set aside GST funds in a savings account<\/li><li>Update your bookkeeping system weekly<\/li><li>Do not lodge late<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5188c90 elementor-widget elementor-widget-text-editor\" data-id=\"5188c90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOrganised bookkeeping makes BAS statements much less stressful.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae26a0 elementor-widget elementor-widget-heading\" data-id=\"9ae26a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Understanding the Difference Between IAS and BAS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf3d8e elementor-widget elementor-widget-text-editor\" data-id=\"cbf3d8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>While both IAS and BAS are forms lodged with the ATO, they serve different purposes and apply to different reporting obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf7f214 elementor-widget elementor-widget-heading\" data-id=\"bf7f214\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the difference between IAS and BAS?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adec44f elementor-widget elementor-widget-html\" data-id=\"adec44f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"en\">\r\n<head>\r\n<meta charset=\"UTF-8\">\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n\r\n<style>\r\nbody{\r\n  font-size:16px;\r\n  font-family: Arial, sans-serif;\r\n}\r\n\r\n.table-wrapper{\r\n  width:100%;\r\n}\r\n\r\n\/* Mobile scroll only *\/\r\n@media (max-width:768px){\r\n  .table-wrapper{\r\n    overflow-x:auto;\r\n  }\r\n\r\n  table{\r\n    min-width:550px;\r\n  }\r\n}\r\n\r\ntable{\r\n  width:100%;\r\n  border-collapse:collapse;\r\n}\r\n\r\nth, td{\r\n  border:1px solid #ddd;\r\n  padding:10px;\r\n  text-align:left;\r\n}\r\n\r\nth{\r\n  background:#f4f4f4;\r\n}\r\n<\/style>\r\n<\/head>\r\n\r\n<body>\r\n\r\n<div class=\"table-wrapper\">\r\n<table>\r\n<tr>\r\n<th>Feature<\/th>\r\n<th>BAS<\/th>\r\n<th>IAS<\/th>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>Includes GST<\/td>\r\n<td>Yes<\/td>\r\n<td>No<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>Includes PAYG instalment<\/td>\r\n<td>Yes<\/td>\r\n<td>Yes<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n<td>Lodgement cycle<\/td>\r\n<td>Monthly or quarterly<\/td>\r\n<td>Often monthly<\/td>\r\n<\/tr>\r\n\r\n<\/table>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa6e980 elementor-widget elementor-widget-text-editor\" data-id=\"fa6e980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many business owners confuse IAS and BAS. An IAS (Instalment Activity Statement) is usually prepared for months when GST is not required, but PAYG instalments are.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a52ff4 elementor-widget elementor-widget-heading\" data-id=\"2a52ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accounting BAS: Common Mistakes to Avoid\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6188b61a elementor-widget elementor-widget-text-editor\" data-id=\"6188b61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When you are dealing with BAS for a small business, small mistakes can attract fines. Common mistakes include:<\/p><ul><li>Claiming GST without a valid tax invoice<\/li><li>Incorrect GST codes<\/li><li>Leaving out some sales<\/li><li>Not reconciling accounts<\/li><li>Lodging late<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c7394a elementor-widget elementor-widget-text-editor\" data-id=\"1c7394a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe ATO cross-checks information, so accuracy really matters. Even small errors can trigger reviews or penalties.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8239691 elementor-widget elementor-widget-heading\" data-id=\"8239691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is BAS Tax?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e38287 elementor-widget elementor-widget-text-editor\" data-id=\"9e38287\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You may have heard the term &#8216;BAS tax&#8217;. BAS tax is not a tax in itself. It is only a reference to the taxes that you are required to report in your BAS, which include:<\/p><ul><li>GST<\/li><li>PAYG withholding<\/li><li>PAYG instalments<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76fd187 elementor-widget elementor-widget-text-editor\" data-id=\"76fd187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIt\u2019s a reporting system, not a new type of tax.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b536b4 elementor-widget elementor-widget-heading\" data-id=\"1b536b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BAS Due Dates in Australia\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f6f544 elementor-widget elementor-widget-text-editor\" data-id=\"74f6f544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For most small businesses:<\/p><ul><li>Quarterly BAS is due on the 28th of the month after the quarter ends.<\/li><li>Monthly BAS is usually due on the 21st of the following month.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d889991 elementor-widget elementor-widget-text-editor\" data-id=\"d889991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>However, due dates may vary in certain circumstances. Always check the latest due dates on the <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/preparing-lodging-and-paying\/business-activity-statements-bas\/due-dates-for-lodging-and-paying-your-bas\" target=\"_blank\" rel=\"noopener\">ATO website<\/a>, as they can change.<\/p><p>Late lodgement may attract:<\/p><ul><li>Failure to lodge penalties<\/li><li>General Interest Charges<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55d6a28 elementor-widget elementor-widget-text-editor\" data-id=\"55d6a28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It is important to keep track of your BAS due dates. You can review key deadlines in our guide to BAS due dates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a64b51 elementor-widget elementor-widget-heading\" data-id=\"32a64b51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Final Thoughts\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d7ceeb elementor-widget elementor-widget-text-editor\" data-id=\"69d7ceeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many small business owners find BAS confusing, but it doesn\u2019t have to be.<\/p><p>If you know what BAS is, how it works, and how to calculate it correctly, it becomes routine. The key is to keep your bookkeeping system up to date and check your figures before lodging.<\/p><p>If BAS is still confusing and stressful, seeking professional advice can save you time, reduce risk, and give you peace of mind. At Befree, we help small business owners stay on top of their BAS with accurate reporting, clear advice, and stress-free lodgement support.<\/p><p>Need help with your BAS? <a href=\"https:\/\/befreeltd.com\/au\/contact-us\/\">Talk<\/a> to our team and get clear, reliable support that keeps your business compliant and stress-free.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-066ad27 e-con-full e-flex e-con e-child\" data-id=\"066ad27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdaabdb elementor-widget elementor-widget-heading\" data-id=\"cdaabdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About BAS Activity Statement \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14c130a elementor-widget elementor-widget-n-accordion\" data-id=\"14c130a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2170\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2170\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What date is BAS due in Australia? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2170\" class=\"elementor-element elementor-element-c43f610 e-con-full e-flex e-con e-child\" data-id=\"c43f610\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-465b3ef elementor-widget elementor-widget-text-editor\" data-id=\"465b3ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BAS is due on the 28th of the month after your reporting period ends, and you might get an extension if you lodge your BAS or tax return through a registered BAS or tax agent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2171\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2171\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is BAS GST in Australia? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2171\" class=\"elementor-element elementor-element-28647ad e-con-full e-flex e-con e-child\" data-id=\"28647ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb392e6 elementor-widget elementor-widget-text-editor\" data-id=\"eb392e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tNo. BAS is not GST. The Business Activity Statement (BAS) is the form used to report and pay GST, PAYG withholding, PAYG installments, and other taxes.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2172\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2172\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is GST still 10% in Australia? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2172\" class=\"elementor-element elementor-element-8d944fc e-con-full e-flex e-con e-child\" data-id=\"8d944fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0bf9fd elementor-widget elementor-widget-text-editor\" data-id=\"a0bf9fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes. GST in Australia is currently 10% on most goods and services.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2173\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2173\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is BAS the same as income tax? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2173\" class=\"elementor-element elementor-element-5c509aa e-con-full e-flex e-con e-child\" data-id=\"5c509aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bd1d0d elementor-widget elementor-widget-text-editor\" data-id=\"6bd1d0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tBAS covers business taxes such as GST and PAYG, and is lodged monthly or quarterly, depending on your reporting cycle. Income tax is lodged separately in your annual tax return.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2174\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2174\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What documents do I need for BAS? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2174\" class=\"elementor-element elementor-element-86cdff5 e-con-full e-flex e-con e-child\" data-id=\"86cdff5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdf62e elementor-widget elementor-widget-text-editor\" data-id=\"ecdf62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You will need sales invoices, purchase invoices, bank statements, payroll records (if required), and your accounting reports showing GST liability and GST paid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What date is BAS due in Australia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"BAS is due on the 28th of the month after your reporting period ends, and you might get an extension if you lodge your BAS or tax return through a registered BAS or tax agent.\"}},{\"@type\":\"Question\",\"name\":\"Is BAS GST in Australia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. BAS is not GST. 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For many small business owners, BAS statement [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14799,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BAS Activity Statement | Accounting BAS | IAS and BAS<\/title>\n<meta name=\"description\" content=\"What is a BAS statement? 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