๐ BAS Estimate โ Quarterly
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Total BAS Payment to ATO
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Net GST payable
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PAYG withholding
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PAYG instalment
๐ BAS Breakdown
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BAS in Australia: A Plain-English Guide
A Business Activity Statement (BAS) is a form submitted to the ATO to report and pay your business tax obligations โ primarily GST and PAYG. Most businesses lodge quarterly, with due dates 28 days after the end of each quarter.
BAS Lodgement Dates 2025โ26
- Q1 (JulyโSept): Due 28 October
- Q2 (OctโDec): Due 28 February
- Q3 (JanโMar): Due 28 April
- Q4 (AprโJun): Due 28 July
What's on a BAS?
- GST: Net GST payable (GST collected on sales minus GST credits on purchases)
- PAYG withholding (W2): Tax withheld from employee wages
- PAYG instalments (T4): Prepayments toward your own income tax
Estimates only. Consult a registered BAS agent or tax agent for your specific BAS. Lodge via myGov or your accounting software.