Business activity statement - BAS (GA)

Refer to Business activity statements on the ATO website for more information about the preparation and lodgment of activity statements.

The Activity statements obligations homepage enables you to download your list of activity statement obligations from the ATO, download pre-fill data, create, and pre-lodge activity statements for PLS. For details refer to Activity statement obligations homepage (ASO).

For information on deleting activity statements refer to Working with supporting schedules.

Who should complete a BAS

Entities complete a BAS if their tax obligations and entitlements include:

GST
Wine equalisation tax (WET)
Luxury car tax (LCT)
PAYG withholding
PAYG income tax instalments, and
Fringe benefits tax instalments.

How to complete a BAS

Activity Statements are now on PLS. See Creating an activity statement in the obligations homepage to create or open an activity statement.

Ensure that the document identification number (DIN) is unique. Check on the portal or the current business activity statement reports, AB and OM.

To access the BAS in Tax click Preparation > Schedule > Business Activity Statement (GA).

Navigation aids to use when completing the BAS:

Quick access to any label

To move directly to a label, press [F2], type the label identifier (for example, T1) and press [Enter].

Skip to worksheet section

Press [Enter] to skip to the GST Calculation worksheet. This shortcut is for those using the GST Calculation option 1 after they have entered the identity information, labels A1 - A6.

This worksheet is at the end of the BAS activity statement to cover labels G1 to G20. The relevant labels are calculated and defaulted to GST Option 1 labels G1, G2, G3, G10 and G11.

Skip...

At any point where the option to 'skip' is given press [Enter] to skip to the next relevant section or item.

For example, Skip to Worksheet Section is provided after the identity information, labels A1–A6, as a shortcut for those using the GST Calculation option 1. The GST Calculation worksheet is at the end of the BAS activity statement to cover labels G1–G20. The relevant labels are calculated and defaulted to GST option 1 labels G1, G2, G3, G10 and G11.

Simpler BAS

From 1 July 2017, small businesses with an annual GST turnover of less than $10 million will need to use Simpler BAS, a new GST reporting method. The only GST information required for Simpler BAS is:

G1 Total sales
1A GST on sales
1B GST on purchases.

Assess if you are required to report GST using the Simpler BAS rule. If you are reporting GST using Simpler BAS, select Y in Does the Simpler BAS rule apply? Otherwise, select N.

If Y is selected, labels G2, G3, G10, and G11 are disabled and the software will fill labels G10 and G11 with ‘0’.

If N is selected, labels G2, G3, G10, and G11 are enabled and can be modified.

For more information refer to Simpler BAS on the ATO website.

GST options

GST option 1 – calculate GST and report quarterly or monthly

Key the values directly at labels G1, G2, G3, G10, and G11, or use the GST Calculation worksheet for Tax to calculate the values and default the results to these labels.

GST option 2 – calculate GST and report annually

Complete label G1 and answer the question 'Does the amount at G1 include GST?

GST option 3 – pay GST instalment amount

Complete label G1 and answer the question Does the amount at G1 include GST?. If you are going to vary the instalment amount as issued by the ATO, complete labels G21, G22, and G23.

PAYG income tax instalment options

PAYG option 1 – pay a PAYG instalment amount

If this option is chosen, complete label T7. If you are going to vary the Instalment amount as issued by the ATO, complete labels T4, T8, and T9.

PAYG option 2 – calculate PAYG instalment using income tax rate:

If this option is chosen, complete labels T1 and T2. If you are going to vary the Commissioner's instalment rate, complete T3, T4, and T11.

Due dates to lodge BAS

Monthly – due on the 21st day of the month following the end of the reporting period.
Quarterly – due on the 28th day of the month following the end of the reporting period.
Instalment notices (forms R, S, T and N) are not required to be lodged if you are paying the amount advised. If you vary the amount paid, they must be lodged by the payment due date.

For full details including concessional dates, refer to the BAS agent lodgment program on the ATO website.

PDF version

Refer to the Business_Activity_Statement_GA.pdf showing ELS tags and tax codes.