You can submit your Business Activity Statement (BAS) in several ways. Online submission is quick, convenient and secure. Most business owners who submit their BAS choose to submit it digitally. You can also use a registered tax or BAS agent to submit it on your behalf. Always pay your BAS on time and in full to avoid interest charges. For all payment options, see the “How to pay” section.
GST Reporting Cycle
Your GST reporting and payment schedule will fall under one of these options:
Quarterly Reporting
If your GST turnover is less than $20 million and we have not recommended monthly reporting, you will need to report quarterly.
Monthly reporting
If your GST turnover reaches $20 million or more, you will need to collect and pay GST every month and submit your BAS online.
Even if your turnover is less than $20 million, you can still choose to report monthly. Benefits include:
Smaller, more manageable payments that improve cash flow and keep payments on track.
Better integration with other business processes, which helps you keep track of your records.
The deadline for submitting and paying your monthly BAS is the 21st of the following month. For example, your July BAS is due on August 21st.
Annual Reporting
If you voluntarily register for GST and your turnover is less than $75,000 (or $150,000 for not-for-profit organisations), you can choose to submit and pay an annual GST return.
The deadline for submitting and paying your annual GST return is October 31.
If you are not required to submit a tax return, it is February 28 after the end of the tax period.
When using a registered tax or BAS agent, you may have different submission dates.
Due dates for submitting your Business Activity Statement (BAS) for 2025 in Australia
In Australia, the due dates for submitting your 2025 Business Activity Statement (BAS) vary depending on your reporting cycle. The quarterly BAS deadlines are 28 October 2025, 28 February 2026, 28 April 2026 and 28 July 2026. Monthly BAS must be submitted by the 21st of the following month. The annual BAS for the 2025-26 financial year must be submitted by 31 October 2026 or, if applicable, with your tax return. If you submit through a registered BAS or tax agent, you may face additional deadlines.
To operate a business in Australia, you must submit your Business Activity Statement on time and comply with all tax obligations. It is important to keep track of your BAS deadlines in 2025, as late submissions can result in hefty ATO penalties, disrupt cash flow and impact your compliance status. Failure to meet the deadlines can result in penalties that can reduce your income and damage your record with the Australian Taxation Office (ATO).
What Is a Business Activity Statement (BAS)?
The Business Activity Statement (BAS) is the ATO’s main reporting document for businesses.
When you follow your BAS schedule, you must report and pay other taxes such as Goods and Services Tax (GST), Pay As You Go (PAYG) instalments, PAYG withholding and, in some cases, other taxes such as Wine Equalisation Tax, Fuel Tax Credits and Luxury Car Tax.
By submitting your BAS correctly and on time, you keep your business tax-compliant. The ATO reviews the data in your BAS to calculate your liabilities and ensure that you meet your tax obligations. If you are unsure about filing, you can work with a registered BAS or tax agent who will handle compliance tasks and guide you through the complex tax requirements.
Annual BAS submission dates 2025-2026
If you report annually, your BAS for 2025-2026 is due by 31 October 2026, unless you submit it with your tax return, in which case the due date for your return will apply. Filing an annual BAS is suitable for businesses with simple finances as it reduces reporting and compliance steps.
Submitting And Paying Your BAS
You can choose from a number of methods to submit your BAS:
ATO Online Services – You can use the Business Portal, MyGov (for sole traders), or Standard Business Reporting (SBR) software for a quick, digital submission.
Registered BAS or tax agent – Professionals can submit on your behalf, ensuring you remain accurate and compliant.
Mail – This option is still available, but it is slower and can cause delays in the process.
BAS Due Dates And Submission Guide
Clients often ask us: When do I need to submit my BAS (Business Activity Statement)? To make it easier, we’ve created this guide. It explains not only the important due dates, but also your BAS obligations and how to submit them.
By following these steps, you’ll comply with Australian Taxation Office rules, charge the correct GST on your services and avoid late submission penalties.
If you choose to submit online, the process is quick and easy. If you don’t want to submit electronically, you can still use the post to send your form and payment. Choose the option that’s most convenient for you – the important thing is to keep the process stress-free and submit on time.
There are many benefits to working with a registered tax agent. They help you complete your BAS correctly, and in many cases, you can get more due dates than if you submitted it yourself (subject to eligibility).
Continue Reading: How Long to Keep Financial Records in Australia (A Complete Guide)
BAS Reporting Options
Annual BAS Reporting
Some businesses can report annually. This applies to those who have voluntarily registered for the GST and whose income is less than $75,000 (or $150,000 for not-for-profit organisations). In this case, your BAS is due when you submit your tax return. If you are not required to file a tax return, the deadline after the end of the annual tax period is 28 February.
Frequently Asked Questions
Q1. What happens if I submit my BAS late?
If you miss the BAS deadline, the ATO may charge late fees and interest. However, if you submit through a registered tax agent, you often get extra time to submit and pay.
Q2. How long does a BAS refund take?
Refunds can typically take up to 12 business days. There may be a delay if you have outstanding debts on your account or a history of late deposits.
Q3. Do I need to file a BAS if my income is less than $75,000?
No, BAS only applies if you are registered for GST. GST registration is only required if your business income reaches $75,000, so you do not need to file a BAS below this limit.
Q4. Do sole traders have to pay BAS?
Yes, sole traders must file a BAS, but only if their annual turnover is more than $75,000 and they are registered for GST.
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