Australia GST and Business Activity Statement (BAS) Support
Australian businesses must register for GST once annual turnover reaches A$75,000 (A$150,000 for non-profits) and report it on a Business Activity Statement, generally quarterly with a due date of the 28th of the month after the quarter.
Implemented by ERPHUBs · AustraliaGST at 10%, reported on the BAS
The BAS reports GST collected and paid, PAYG withholding and PAYG instalments. Larger businesses report monthly; smaller ones can choose quarterly or, for very small businesses, annual GST reporting.
We build the BAS figures from Zoho Books, check each GST code, reconcile to the ledger and give your BAS agent a lodgement-ready summary.
Key rules at a glance
- Threshold: A$75,000 turnover (A$150,000 for non-profits); taxi and ride-sourcing drivers register regardless.
- Rate: 10% on taxable supplies.
- Cycle: Monthly, quarterly or annual depending on turnover and choice.
- Due dates: Quarterly BAS generally 28 Oct, 28 Feb, 28 Apr and 28 Jul; agents may have later dates.
- Basis: Cash or accrual, subject to eligibility.
- Credits: Claim only with a valid tax invoice.
GST & BAS Lodgement: scope of service
GST coding review
Taxable, GST-free and input-taxed checks.
BAS workings
Labels G1, 1A, 1B reconciled to the ledger.
PAYG withholding
Payroll withholding from payroll data.
PAYG instalments
Instalment amounts versus actuals.
Overseas sales
Exports and digital sales GST treatment.
Reminders
Due-date calendars per cycle.
Australia compliance calendar
Dates shown are the general statutory dates; they move with your year-end, entity type and any extension.
28 October
Q1 BAS (Jul to Sep).
28 February
Q2 BAS (Oct to Dec).
28 April
Q3 BAS (Jan to Mar).
28 July
Q4 BAS (Apr to Jun).
21st of the month
Monthly BAS lodgers.
Set-up in Zoho Books
- Record the ABN, GST status and reporting cycle in Zoho Books.
- Apply GST codes by item and supplier.
- Run the GST report and reconcile to the ledger.
- Review the draft BAS with your agent.
- File and save the ATO receipt.
What we watch for
- Claiming credits for private or non-business spend.
- Wrong treatment of overseas supplies.
- Late lodgement penalties.
- Not updating the cycle when turnover grows.
GST & BAS Lodgement: common questions
When your GST turnover is A$75,000 or more, or you expect it to be, for most businesses.
Monthly, quarterly or annually. Turnover and ATO instructions decide your cycle.
Lodgement must be made by you or a registered BAS or tax agent. We prepare the workings.
10% on most goods and services.
General guidance for Australia, last reviewed 2026-10-16; it is not tax advice. Rates, thresholds and dates change, so confirm with a qualified local adviser. Official sources: Australian Taxation Office
A practical guide for Australia businesses
GST registration and what you charge
Businesses must register for GST when their annual turnover reaches A$75,000, or A$150,000 for non-profit organisations, and taxi and ride-sourcing drivers must register regardless of turnover. GST is 10 percent on most goods and services, with GST-free supplies such as basic food, many health and education services and exports, and input-taxed supplies such as financial services and residential rent.
Once registered, you must issue tax invoices for taxable sales above A$82.50, lodge BAS on time, and keep records. Claiming GST credits requires a valid tax invoice from the supplier, and purchases for private use or input-taxed activity are not creditable.
Preparing the BAS from your ledger
The BAS reports GST on sales (G1 to G11 labels), GST credits on purchases, PAYG withholding (W1, W2) and PAYG instalments, among other items. Each label has a specific definition, and accuracy comes from tax codes being right on every transaction.
We reconcile Zoho Books to the ATO online services account before lodgement, investigate any difference, and prepare a working paper that links each BAS label to ledger totals. Where a business has a mixed-use asset or partial credit, an apportionment calculation is attached.
- Reporting basis (cash or accrual) set before the first period
- Imports, exports and GST-free codes tested on sample transactions
- Adjustments for bad debts, private use and change of use
- Credit notes and refunds reflected in the correct period
Due dates, extensions and common penalties
Quarterly BAS is due on the 28th of the month after the quarter ends, apart from the December quarter, which is due 28 February. Monthly lodgers file by the 21st of the following month. Businesses that lodge through a registered tax or BAS agent may have a later due date.
Failure to lodge on time can lead to penalties based on penalty units and the size of the business, and unpaid amounts accrue interest. Errors are corrected by revising a later BAS or through a voluntary disclosure, depending on the amount and timing.
GST treatment of common supplies in Australia
| Supply | Treatment | GST credits on related purchases |
|---|---|---|
| Standard taxable sale | 10 percent GST | Yes |
| Export of goods | GST-free | Yes |
| Basic food | GST-free | Yes |
| Residential rent | Input-taxed | No |
More questions about this topic in Australia
A$75,000 in annual turnover for most businesses and A$150,000 for non-profit organisations.
For purchases above A$82.50, you generally need a valid tax invoice or a document that meets the requirements. Below that amount, other records may suffice.
Most small businesses lodge quarterly. You can choose monthly if cash flow benefits from faster credits, or annually if you meet the eligibility conditions.
You can usually correct it in a later BAS if it is below a threshold, or use a voluntary disclosure otherwise. We help assess and prepare it.
This guide is general information based on published Australia rules and is not legal or tax advice. Rates, thresholds and due dates change; confirm current figures with the tax authority or your adviser.
Get GST & BAS Lodgement right the first time
Book a free consultation with the Australia team and get a Zoho Books plan for your business.