Businesses with monthly reporting obligations—either due to GST turnover of $20 million+ or by choice—must lodge and pay BAS by the 21st day of the month following each reporting period. For example, a BAS for July is due by 21 August
🔹 Key Points
- Due Date: 21st of the following month (e.g., July BAS due 21 August)
- If the 21st falls on a weekend or public holiday, lodgment/payment rolls to the next business day
- December BAS for monthly lodgers (GST turnover ≤ $10 million reporting monthly) is due by 21 January
✅ Why It Matters
- Timely lodgment helps avoid penalties and interest
- Small, regular payments improve cash flow management
- Demonstrates compliance to the ATO and supports better record-keeping
🛠️ How to Lodge & Pay
- Lodge online using SBR-enabled software or the ATO portal
- Make payments via BPAY, EFT, credit/debit card, or direct debit
- Use your unique PRN (Payment Reference Number) to apply payments
🔗 External References
Stay on top of your monthly BAS!
Win Professionals offers:
- Automated reminders and scheduling
- Regular reconciliation and error checks
- Lodgment and payment services
- Review of your reporting cycle suitability
✅ Book a BAS management review today!
