BAS due dates for lodgment and payment

The BAS due dates for lodging and paying is pre-printed at the top right hand corner of your activity statement.

Quarter Due date
1 - July, August and September 28 October
2 - October, November and December 28 February
3 - January, February and March 28 April
4 - April, May and June 28 July

If you report and pay monthly, the due date is usually on the 21st day of the following month. If the due date is on a weekend or public holiday, you can lodge your form and make any payment due on the next business day.

Lodging electronically

If you lodge your quarterly activity statements electronically, via the Business Portal, Standard Business Reporting or a registered tax agent or BAS agent, you may qualify for extra time to lodge and pay. If you use a registered tax agent or BAS agent, they will be able to inform you if your activity statement lodgment will qualify for the lodgment program concessional due dates. These concessional due dates will only be updated online after your agent has lodged your activity statement electronically.

Record keeping

You should keep a copy of your activity statement, along with the records you used to prepare it, for a period of (whichever ends last): five years after the transaction was completed, four years after you lodged your activity statement, or if your assessment has been amended, four years after the date you received the notice of amended assessment. These records should be in writing and in English. Information stored on magnetic tape or computer disk is not in a written form. Such records must be in a form that is readily accessible and easily converted into English. If you don't have access to a photocopier, you can download a Sample activity statement and copy the information from your original activity statement onto this form and file it for your records. If you use a calculation worksheet to complete your GST labels, don't forward this document to us with your activity statement. You must keep it with your other records used to prepare the activity statement.