Quarterly BAS

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A business reports quarterly if its annual turnover is less than $20 million and it has not elected to report monthly, and its annual PAYG withholding is less than $25,000.

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• September quarter: 28th October

• December quarter: 28th February 

• March quarter: 28th April 

• June quarter: 28th July 

 

If you lodge your BAS through a BAS or Tax Agent, your business can benefit of an extra 4 weeks extension for lodgement and payment. That means for example that the Sept activity statement due date can be the 25th November.

Even if you have nothing to report you still must lodge your BAS.

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Monthly Activity Statement, including IAS

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Monthly BAS' are due on the 21st of the month following the end of the month you are reporting.

 

Superannuation Guarantee Contributions

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You can pay your SG payments weekly, fortnightly, monthly or quarterly.

By law, SG contributions need to be paid at least quarterly.

• June quarter: 28th July 

• September quarter: 28th October

• December quarter: 28th January 

• March quarter: 28th April 

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