Summarise with AI
What a BAS reports
A BAS brings your main indirect-tax and withholding obligations onto one statement. Depending on your registrations it can include:
- GST collected on sales and GST credits on purchases
- PAYG withholding — tax withheld from employee wages
- PAYG instalments toward your own income tax
- Other obligations where they apply (e.g. fuel tax credits, wine equalisation tax)
How often you lodge
Your lodgement cycle depends on your GST turnover. Most small businesses lodge quarterly; larger businesses lodge monthly; some voluntarily-registered small businesses lodge annually. The ATO notifies your due dates — quarterly BAS are generally due about four weeks after quarter end, with extra time if you lodge through a registered agent. Accurate payroll and sales records make each BAS far quicker to prepare.
Who can lodge it
You can lodge your own BAS through ATO Online services, or have a registered BAS agent or tax agent lodge it for you. Anyone who charges a fee to prepare or lodge a BAS must be registered with the Tax Practitioners Board — check them on the TPB public register. RosterElf's award-interpreted payroll feeds accurate PAYG figures into Xero or MYOB, so the payroll side of your BAS is right at the source.
Key takeaways
A BAS is how GST-registered businesses report and pay GST, PAYG withholding and PAYG instalments to the ATO — monthly, quarterly or annually. You can lodge it yourself or use a registered BAS agent. Clean payroll and sales data is the key to a fast, accurate BAS.
