Bas Statements Information

  • Bas Statement Due Dates
    BAS or IAS return lodgement dates are specific to your registration type and the arrangements you have with the Tax Office.
  • Bas Statement Example
    Downloadable PDF examples of a filled BAS return and information to help you work out how transactions should be treated in your records and in the BAS statement return, and how to vary tax instalments.
  • Register for GST
    Requirements to register for GST are assessed at entity level and arise if you carry on a business, with annual business turnover of $75,000 or more, or for non-profit organisations, $150,000 or more, or if you provide taxi travel at any level of turnover.
  • GST Calculator
    GST Calculator simple MS Excel spreadsheet calculator to add or subtract GST
  • Bas Statement Download
    The Tax Office does not provide access to BAS statements in downloadable format. BAS Forms are generated by the Tax Office with pre-filled information. See information and links for registration.
  • Small Business Concessions
    Small Business enterprises are eligible for access to simplified GST accounting , reporting and payment arrangements, and a more generous turnover eligibility threshold announced in the 2016 Budget.
  • GST calculation guide and worksheet for BAS
    A fillable PDF form to reconcile your accounting reports to the completed BAS statement for GST
  • GST matters
    Current GST issues

Amending BAS errors – Four years to get it right

Claiming Credits – GST and Fuel Tax

There is a 4 year time limit for claiming an input tax or fuel tax credit. The Tax Office has interpreted a somewhat limited view of the credits eligible to be claimed.

The ATO has provided an interpretation of the time limit provisions to mean that unless the credits are taken into account in an assessment within the 4 year period, a later claim (for example for an overlooked entitlement) is not valid.

The Tax Office position is set out in a draft determination Miscellaneous Taxation Ruling MT 2018/D1 Time limits for claiming an input tax or fuel tax credit.

For a summary of the draft determination and commentary see article at All about GST in Australia

See also:

Deferred GST scheme for importers

This page was last modified 2018-11-26