BAS (Business Activity Statement)
A BAS is the form GST-registered businesses lodge with the ATO to report and pay GST, PAYG withholding, and other tax obligations.
Ask Chalkline about this →A BAS (Business Activity Statement) is the form that GST-registered businesses lodge with the Australian Taxation Office to report and pay GST collected on sales, claim GST credits on purchases, and report PAYG withholding amounts. For most residential builders, the BAS is lodged quarterly.
Quarterly BAS periods align with the calendar year: July-September (due 28 October), October-December (due 28 February), January-March (due 28 April), April-June (due 28 July). Builders with annual GST turnover above $20 million must lodge monthly. Voluntarily registered businesses with turnover under $75,000 may elect to lodge annually.
A registered BAS agent or tax agent can obtain extended due dates. Failing to lodge on time attracts a General Interest Charge (GIC) from the due date and may trigger a default assessment.
Also known as: Business Activity Statement
Category: Tax administration
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Last updated: 2026-05-10. Verified: 2026-05-10. Quarterly review for currency.