How to Lodge Your BAS: The Quarterly Schedule Explained

If you are registered for GST you will lodge a Business Activity Statement (BAS) — for most small businesses, quarterly.

The standard quarterly due dates

Quarter	Period	Due date
Q1	July – September	28 October
Q2	October – December	28 February
Q3	January – March	28 April
Q4	April – June	28 July

Lodging through a registered tax or BAS agent generally extends these deadlines.

How to prepare each quarter

1. Reconcile your accounts — make sure every bank transaction is coded in your accounting software.
2. Review GST coding — check GST-free items (bank fees, some food, exports) are not claiming credits.
3. Report PAYG withholding — if you have employees, wages and withheld tax go on the same statement.
4. Lodge and pay — via your software, myGov, or your agent.

Set aside GST in a separate account as you earn it — the quarterly bill is far less painful when the money is already there.