Quarterly BAS — Q1 (Jul–Sep)
Business Activity Statement covering July to September. Reports GST, PAYG withholding, PAYG instalments and FBT instalments for the quarter. Filed via myGov, ATO Online or accounting software.
Who this applies to
- All Australian businesses registered for GST
- Employers with PAYG withholding obligations
- Companies with PAYG instalments
- Employers with FBT instalment obligation
What to file
BAS form via ATO portal or accounting software with G1–G20 (GST), W1–W4 (PAYG W/H), 5A (PAYG instalment) and FBT fields completed.
How to file
Online via ATO Online Services for Business, myGov (sole traders), or directly from accounting software (Xero, MYOB, AccountsOS).
Payment due
Same date as the BAS — pay via BPAY, direct debit, credit card or EFT.
Penalties for missing this deadline
Failure to Lodge (FTL) penalty: 1 penalty unit (A$330 from July 2024) per 28 days late, max 5 units (A$1,650). General Interest Charge on unpaid amounts (~11.36% pa). Larger entities face higher unit values.
Filing checklist
- Reconcile sales and GST collected (G1–G3)
- Reconcile purchases and GST credits (G10–G14)
- Calculate net GST (1A or 1B)
- Total wages and PAYG W/H (W1, W2)
- Apply PAYG instalment (5A) using ATO instalment notice
- Lodge and pay by 28 October
Common mistakes to avoid
- Treating GST-free as input-taxed (different rules)
- Forgetting reverse charge for imported services
- Missing the deadline assuming tax agent extension (must lodge through agent to get it)
- Claiming GST on entertainment or private expenses
Never miss a Australia deadline
AccountsOS tracks every Australian Taxation Office (ATO) and ASIC (Australian Securities and Investments Commission) deadline and reminds you weeks ahead.
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