How Often Do You Need to Lodge BAS in Australia?
Most Australian businesses lodge their Business Activity Statement (BAS) quarterly. That is the default for the vast majority of small and medium enterprises.
Your exact frequency is set by the ATO and depends mainly on your GST turnover. There are three possible cycles:
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Quarterly — the standard for businesses with GST turnover under $20 million
Monthly — compulsory once GST turnover reaches $20 million (or if you choose it)
Annual — available only to certain low-turnover businesses that are voluntarily registered for GST
Getting the frequency right matters. Lodge late and you risk failure-to-lodge penalties plus General Interest Charge on any amount owed.
Quick Answer: BAS Lodgement Frequencies
Quarterly BAS
Who it applies to: Most SMEs with GST turnover under $20 million.
How often: 4 times a year.
Typical due date: The 28th of the month after the quarter ends. An extra extension may apply for the December quarter.
Monthly BAS
Who it applies to: Businesses with GST turnover of $20 million or more, or businesses that choose monthly reporting.
How often: Every month.
Typical due date: Generally the 21st of the following month.
Annual BAS
Who it applies to: Certain low-turnover businesses that are voluntarily registered for GST.
How often: Once a year.
Typical due date: Usually 31 October.
Quarterly BAS — The Default for Most Businesses
If your GST turnover is under $20 million and the ATO has not told you otherwise, you lodge quarterly.
The four quarters are:
Q1: 1 July – 30 September → due 28 October
Q2: 1 October – 31 December → due 28 February
Q3: 1 January – 31 March → due 28 April
Q4: 1 April – 30 June → due 28 July
Important notes on due dates:
If the due date falls on a weekend or public holiday, it moves to the next business day.
If you lodge online yourself you may get a short extra period.
If you lodge through a registered tax agent or BAS agent, you usually receive an extra four weeks on Q1, Q3 and Q4.
Q2 (the December quarter) does not get an extra agent extension because it already includes the Christmas concession. Both self-lodgers and agent clients share the 28 February deadline.
Monthly BAS
Monthly reporting is compulsory if your GST turnover is $20 million or more. Smaller businesses can also choose to report monthly.
Reasons some smaller businesses elect monthly:
They regularly receive GST refunds and want the money back faster
They prefer tighter cash-flow control and smaller, more frequent payments
Their accounting systems already produce clean monthly data
Monthly BAS is due on the 21st of the following month. There is generally no agent concession that pushes the date out significantly.
Annual BAS
Annual reporting is only available in limited circumstances:
You are voluntarily registered for GST, and
Your GST turnover is under $75,000 ($150,000 for not-for-profits)
In most cases the annual BAS is due on 31 October (or with your tax return). This option is relatively uncommon and not available once your turnover exceeds the threshold or if the ATO has placed you on a different cycle.
How the ATO Decides Your Frequency
When you register for GST the ATO assigns a reporting cycle based on your expected turnover. They can also change it later if your actual turnover moves significantly.
You can sometimes request a change (for example, moving from quarterly to monthly), but the ATO must approve it. You cannot simply decide to lodge less often than the cycle they have given you.
What Happens If You Lodge Late?
Late lodgement attracts:
Failure-to-lodge penalty (currently scales with entity size and how late you are)
General Interest Charge (GIC) on any unpaid amount — this compounds daily and is no longer tax-deductible
Even a nil BAS must be lodged on time. “Nothing to report” is not a reason to skip the deadline.
Practical Tips to Stay on Top of BAS
Know your exact cycle and put the due dates in your calendar (including the agent-concession dates if you use one).
Keep your bookkeeping current throughout the quarter — last-minute scrambles create errors.
Use cloud software (Xero, MYOB, etc.) that produces BAS-ready reports.
If you use a registered BAS agent or tax agent, confirm they will lodge on the extended dates.
Review your GST turnover each year. Crossing the $20 million threshold moves you to monthly automatically.
How Daintree Helps with BAS
At Daintree Consulting we prepare and lodge BAS for clients as part of our integrated bookkeeping, payroll and compliance services. Because we are registered BAS Agents, our clients receive the extended lodgement dates on eligible quarters.
We keep the books clean throughout the period so the BAS is accurate, lodged on time, and free of last-minute surprises. Clients also receive clear reporting so they understand the GST and PAYG position before the money leaves the account.
Not Sure Which Cycle You’re On — or Whether You’re Ready for the Next Deadline?
A short conversation can quickly confirm your current lodgement frequency, highlight any risk, and show whether your bookkeeping is set up to make BAS straightforward.
Book a free 30-minute discovery call. We’ll look at your current setup and identify a practical next step — with no pressure and no obligation.
Frequently Asked Questions
How often do most small businesses lodge BAS?
Quarterly. This is the standard cycle for businesses with GST turnover under $20 million.
When is the next quarterly BAS due?
It depends on the current quarter. Standard due dates are 28 October, 28 February, 28 April and 28 July. Agent clients usually get later dates on three of the four quarters.
Can I choose to lodge monthly even if I’m under $20 million?
Yes. You can request monthly reporting. Many businesses that regularly claim GST refunds do this to improve cash flow.
Is there an annual BAS option?
Only for certain low-turnover businesses that are voluntarily registered for GST (under $75,000 / $150,000 for NFPs). Most businesses cannot use it.
What if I miss a BAS deadline?
You will usually face a failure-to-lodge penalty and interest on any amount owed. Contact the ATO or your agent as soon as possible if you know you will be late.
Does using a BAS agent give me extra time?
Yes, on most quarters. Registered agents receive a concession that typically adds around four weeks to the due date for Q1, Q3 and Q4. Q2 does not receive an extra extension.
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