GST & BAS · AU

BAS (Business Activity Statement)

The form GST-registered businesses use to report GST and PAYG.

A BAS is the form you lodge with the ATO — usually each quarter — to report the GST you collected, the GST you’re claiming back, and any PAYG amounts. The difference between GST collected (1A) and GST paid (1B) is what you pay or get refunded.

Most small businesses lodge a BAS quarterly, due about four weeks after the quarter ends. Keeping GST sorted through the year makes each BAS a few taps instead of a scramble.

Try the bas calculator →

Grounded in ATO guidance. General information, not tax advice.

Related terms

GST (Goods and Services Tax)

Australia’s flat 10% tax on most goods and services.

PAYG (Pay As You Go)

Paying tax through the year rather than in one lump.

Sole trader

The simplest business structure — you and the business are one.

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