Most small businesses registered for GST lodge their Business Activity Statement quarterly. The standard quarterly due dates for businesses lodging themselves are:
- Quarter 1 (July–September): 28 October
- Quarter 2 (October–December): 28 February
- Quarter 3 (January–March): 28 April
- Quarter 4 (April–June): 28 July
When you lodge through a registered tax or BAS agent, extended due dates may apply under the agent lodgement program. Always confirm current dates with the ATO or with us.
Tips to stay ahead
- Reconcile your bank accounts monthly, not quarterly
- Set aside GST collected in a separate account
- Keep tax invoices for purchases over the threshold
Need help? See our BAS & GST service.
This page contains general information only and does not take into account your personal circumstances. Speak with us for advice specific to you.
