BAS Lodgement Guide Australia 2025: Complete Due Dates & PAYG Guide
IntuitiveCalc Team
Financial Content Specialist
Business Activity Statements (BAS) are a critical part of running a business in Australia. If you're registered for GST, PAYG withholding, or PAYG installments, you need to lodge BAS regularly to report your tax obligations. This comprehensive guide covers everything you need to know about BAS lodgement - from due dates to step-by-step instructions.
What is a BAS?
A Business Activity Statement (BAS) is a form submitted to the ATO to report and pay several tax obligations including GST, PAYG withholding, PAYG installments, and other taxes. Most small businesses lodge BAS quarterly, while larger businesses lodge monthly.
1. Who Needs to Lodge a BAS?
You need to lodge a BAS if you're registered for any of these:
| Registration | Who Registers | What You Report |
|---|---|---|
| GST | Turnover $75,000+, or voluntary | GST collected and GST credits |
| PAYG Withholding | Businesses with employees | Tax withheld from employees |
| PAYG Installments | Business/investment income | Pre-payments of income tax |
| FBT Installments | Businesses with FBT liability | Fringe benefits tax installments |
| Wine Equalisation Tax | Wine producers/wholesalers | WET collected |
| Fuel Tax Credits | Eligible fuel users | Fuel tax credit claims |
2. BAS Lodgement Frequency
Quarterly vs Monthly Lodgement
| GST Turnover | Frequency | Due Date |
|---|---|---|
| Under $10 million | Quarterly | 28th of month after quarter ends |
| $10 million or more | Monthly | 21st of following month |
| $20 million or more | Monthly (electronic only) | 21st of following month |
Voluntary Monthly Lodgement
Small businesses can opt for monthly BAS lodgement if they prefer more frequent reporting. This can help with cash flow planning and avoids large quarterly payments. Contact the ATO to change your lodgement cycle.
3. BAS Due Dates 2024-25
Quarterly BAS Due Dates
Financial Year 2024-25 Quarterly Due Dates
| Quarter | Period | Due Date (Self) | Due Date (Tax Agent) |
|---|---|---|---|
| Q1 | July - September 2024 | 28 October 2024 | 25 November 2024 |
| Q2 | October - December 2024 | 28 February 2025 | 28 February 2025 |
| Q3 | January - March 2025 | 28 April 2025 | 26 May 2025 |
| Q4 | April - June 2025 | 28 July 2025 | 25 August 2025 |
Note: If the due date falls on a weekend or public holiday, the due date is the next business day.
Monthly BAS Due Dates
Monthly BAS Due Dates (2024-25)
| Month | Due Date |
|---|---|
| July 2024 | 21 August 2024 |
| August 2024 | 21 September 2024 |
| September 2024 | 21 October 2024 |
| October 2024 | 21 November 2024 |
| November 2024 | 21 December 2024 |
| December 2024 | 21 February 2025 |
| Month | Due Date |
|---|---|
| January 2025 | 21 February 2025 |
| February 2025 | 21 March 2025 |
| March 2025 | 21 April 2025 |
| April 2025 | 21 May 2025 |
| May 2025 | 21 June 2025 |
| June 2025 | 21 July 2025 |
4. Understanding BAS Labels
BAS forms use specific labels to identify different types of information. Here's what the key labels mean:
GST Section
| Label | Description | How to Calculate |
|---|---|---|
| G1 | Total sales | All sales (GST, GST-free, input-taxed) |
| G2 | Export sales | Sales to overseas customers |
| G3 | Other GST-free sales | GST-free domestic sales |
| G10 | Capital purchases | Equipment, vehicles, property |
| G11 | Non-capital purchases | Stock, supplies, services |
| 1A | GST on sales | Calculated: (G1-G2-G3) ÷ 11 |
| 1B | GST on purchases | Calculated: (G10+G11) ÷ 11 |
PAYG Withholding Section
| Label | Description |
|---|---|
| W1 | Total salaries, wages and other payments |
| W2 | Amount withheld from W1 payments |
| W3 | Other amounts withheld (no-ABN, voluntary) |
| W4 | Total PAYG withheld (W2 + W3) |
PAYG Installments Section
| Label | Description |
|---|---|
| T1 | Installment income (business/investment) |
| T2 | ATO-calculated installment rate |
| T7 | ATO-calculated installment amount |
| T8 | Reason code (if varying) |
| T9 | PAYG installment amount payable |
5. How to Lodge Your BAS
Option 1: Online via myGov/ATO Online
Step-by-Step Online Lodgement
- Step 1: Log into myGov and go to ATO Online Services
- Step 2: Select "Business" from the menu
- Step 3: Click "Activity Statements" then "Lodge"
- Step 4: Select the BAS period to lodge
- Step 5: Enter your figures in each label
- Step 6: Review the calculated amounts
- Step 7: Submit and note the receipt number
- Step 8: Pay by the due date
Option 2: Through Accounting Software
Most accounting software can lodge BAS directly to the ATO. This is the most efficient method as it calculates figures automatically.
Popular Software with BAS Lodgement
| Software | BAS Feature | Cost |
|---|---|---|
| Xero | Auto-calculates and lodges directly | From $15/month |
| MYOB | Generates BAS, can lodge directly | From $13/month |
| QuickBooks | BAS preparation and lodgement | From $10/month |
| Reckon | BAS preparation | From $15/month |
Option 3: Through a BAS Agent or Accountant
Benefits of Using a BAS Agent
- Extended due dates - Tax agents get extra time to lodge
- Expert review - Catches errors before submission
- Tax advice - Optimize your GST position
- Time savings - Focus on running your business
- ATO liaison - They handle any queries
6. PAYG Withholding Explained
If you have employees, you must withhold tax from their wages and report it on your BAS.
Who Must Register for PAYG Withholding?
- Businesses with employees
- Businesses making payments to contractors without ABN
- Businesses making payments under voluntary agreements
- Businesses required to make director payments
PAYG Withholding Calculation
Example: Employee Earning $1,500/week
| Gross wages | $1,500.00 |
| Tax withheld (from tax tables) | $283.00 |
| Net pay to employee | $1,217.00 |
| Quarterly withholding (13 weeks) | $3,679.00 |
This amount is reported at W2 on your BAS and paid to the ATO.
7. PAYG Installments Explained
PAYG installments are regular pre-payments toward your expected income tax liability. The ATO may put you on PAYG installments based on your business or investment income.
Installment Amount vs Installment Rate
Installment Amount (Option 1)
ATO calculates a fixed quarterly amount based on your last tax return.
- Predictable payments
- Good for stable income
- Can vary if income drops
Installment Rate (Option 2)
ATO provides a rate to multiply by your actual quarterly income.
- Adjusts with income
- Good for variable income
- Requires tracking income
Varying Your Installments
When to Vary
You can vary your PAYG installment if your income has significantly changed. Common reasons:
- Business income dropped significantly
- Sold a large asset last year (one-off income)
- Changed business structure
- Major business disruption
Warning: If you vary too low and underpay, you may face interest charges. Only vary if genuinely expecting lower income.
8. BAS Example: Small Business
Quarterly BAS Example: Cafe Business
| GST Section | |
| G1 - Total sales | $88,000 |
| G2 - Export sales | $0 |
| G3 - Other GST-free sales | $0 |
| G10 - Capital purchases | $5,500 |
| G11 - Non-capital purchases | $33,000 |
| 1A - GST on sales ($88,000 ÷ 11) | $8,000 |
| 1B - GST on purchases ($38,500 ÷ 11) | $3,500 |
| PAYG Withholding Section | |
| W1 - Total wages paid | $45,000 |
| W2 - Tax withheld from wages | $9,450 |
| Summary | |
| Net GST payable (1A - 1B) | $4,500 |
| PAYG withholding (W2) | $9,450 |
| Total BAS Payment | $13,950 |
9. Payment Options
How to Pay Your BAS
| Payment Method | Processing Time | Notes |
|---|---|---|
| BPAY | Same day | Use biller code from BAS |
| Direct Debit | Same day | Set up in ATO Online |
| Credit Card | Same day | 0.5% surcharge applies |
| EFT | 1-2 business days | Use ATO bank details + reference |
| Australia Post | 1-2 business days | Cash/EFTPOS at post office |
Payment Plans
Can't Pay in Full?
If you can't pay your BAS by the due date, contact the ATO immediately to arrange a payment plan. Interest will apply to late payments, but penalties are reduced if you lodge on time and engage proactively.
10. Penalties for Late Lodgement
Failure to Lodge (FTL) Penalties
| Business Size | Penalty per 28 days late | Maximum Penalty |
|---|---|---|
| Small (turnover <$1m) | $313 | $1,565 (5 periods) |
| Medium ($1m-$20m) | $626 | $3,130 (5 periods) |
| Large ($20m+) | $1,565 | $7,825 (5 periods) |
Plus interest charges (GIC rate) on any late payments.
Related Resources
Income Tax Calculator
Calculate your business income tax
GST Basics Guide
Understanding GST registration and credits
Sole Trader Tax Guide
Complete sole trader tax obligations
Business Tax Deductions
Maximize your business deductions
Stay on Top of Your BAS
Regular BAS lodgement is essential for business compliance. Set calendar reminders, use accounting software to track your figures throughout the quarter, and lodge on time to avoid penalties. If you're unsure about any aspect, consult a registered BAS agent or accountant.
Disclaimer: This guide provides general information only. BAS requirements can vary. Consult a registered BAS agent or tax professional for advice specific to your circumstances.