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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.

See also links for BAS statement payment plans.

Correcting BAS form errors
Errors can be self-corrected on a later BAS return within time and value limits, such that penalties are avoided.

Bas Statement Example
Examples of a BAS return form, information to help you work out how transactions should be treated, and how to vary payment 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
An on-page GST Calculator to add GST to a sales price or subtract GST from a GST-inclusive invoice amount, and GST Answers and Questions.

Bas Statement Download
BAS Forms are generated by the Tax Office with pre-filled information.

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

Tax Invoices and GST
Tax Invoice Template, Recipient Created Tax Invoice, GST Matters, Non-quotation of an ABN, GST on Food, GST Thresholds, Register for GST

This page was last modified 2023-06-02