Preparation of business Activity Statement and Instalment Activity Statement

If you are registered for either Good Service and Tax (GST), Pay As You Go (PAYG) Instalment, PAYG withholding or Fringe Benefit Tax (FBT), you are required to lodge quarterly Business Activity Statement (BAS) or Instalment Activity Statement(IAS).  The due date of lodging quarterly BAS and IAS are as following tables

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

If you lodge your quarter BAS/IAS with electronic lodgement or Tax agents, you will receive 2 weeks extension time for lodging.

For the monthly BAS/IAS, it will be due on 21st of following month.