Quarterly BAS due dates, how lodging through a registered BAS agent can give you more time, and what late lodgement can cost your business.
Most small businesses registered for GST lodge a business activity statement (BAS) every quarter. For businesses lodging themselves, the usual due dates are:
If a due date falls on a weekend or public holiday, you can lodge on the next business day.
Registered tax and BAS agents can often lodge later than the standard dates through the ATO's lodgement program, as long as you are a client of the agent and your lodgements are up to date. The extra time depends on the quarter and how you lodge, so check with us before relying on it.
The ATO can apply a failure-to-lodge penalty to late statements, and general interest charges apply to any amount paid late. Even if you cannot pay in full, lodging on time keeps penalties down and lets you set up a payment arrangement.
This article is general information only and does not take your personal circumstances into account. Talk to us before acting on it.
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