BAS Lodgement and BAS Agent Services in Sydney
Your business activity statement prepared, checked against your books and lodged on time by registered tax agents. Lodging electronically through us can give you extra time on three of the four quarterly due dates, and if you're behind, we'll catch you up and deal with the ATO.
BAS lodged right, on time
Your BAS reports the GST you've collected and paid, the PAYG tax withheld from wages, and any PAYG instalments towards your income tax. We reconcile your bank accounts and bookkeeping first, then prepare the BAS, send it to you to approve, and lodge it through our tax agent portal. You get the figure to pay and the date it's due. Registered tax agents can do all the BAS work a BAS agent does, and also look after your income tax return, so your BAS and your year-end return match.
Our BAS service
- GST registration, and choosing the right reporting period and accounting method for your business.
- Preparing your BAS monthly or quarterly: GST on sales and purchases, PAYG withholding, PAYG instalments and fuel tax credits where relevant.
- Reconciling your bank accounts and bookkeeping software before we lodge, so the figures are right.
- Lodging on time through the tax agent portal, with reminders before each due date.
- Catching up on overdue BAS, and arranging a payment plan with the ATO if you need one.
BAS due dates for 2026–27
The extra time under the ATO's agent lodgement program applies when we lodge electronically and your previous BAS was also lodged electronically. Payment is due on the same date as lodgement. Monthly BAS is due on the 21st of the following month (the July BAS is due 21 August, for example), and the agent concessions don't apply. For some businesses that lodge electronically, the December monthly BAS can move to 21 February; we'll tell you if yours qualifies. Businesses with GST turnover of $20 million or more must report GST monthly. If a due date falls on a weekend or public holiday, you have until the next business day. Missed a due date? Call us on 0488 854 200. We'll lodge as soon as possible and deal with the ATO for you.
- Q1
July to September 2026
28 October 2026 if you lodge yourself, or 25 November 2026 when lodged electronically through us.
- Q2
October to December 2026
28 February 2027 either way (no extra time for agents).
- Q3
January to March 2027
28 April 2027, or 26 May 2027 when lodged electronically through us.
- Q4
April to June 2027
28 July 2027, or 25 August 2027 when lodged electronically through us.
GST registration: when you need it
You must register for GST within 21 days of your GST turnover reaching $75,000 ($150,000 for not-for-profits). It counts if your turnover for the last 12 months has reached it, or if it's likely to reach it over the next 12 months. Taxi and rideshare drivers must register before their first trip, whatever they earn. Below the threshold, registering is optional. It lets you claim GST credits on your purchases, but you then charge 10% GST and lodge a BAS.
If you've gone over the threshold without registering, the ATO can ask for GST on sales from the date you should have registered, even if you never charged customers GST. Registration can be backdated, so talk to us before it gets worse. When we register you, we also choose:
- Cash or accrual accounting. Businesses with turnover under $10 million can account for GST on a cash basis, so you pay GST when your customer pays you, not when you send the invoice.
- Monthly or quarterly reporting. Most small businesses report quarterly. Some choose monthly to claim GST refunds sooner, for example after a big equipment purchase.
More detail: when to register for GST, what counts as GST turnover and how to register for GST.
Payroll, super and your BAS since 1 July 2026
If you have employees, three things happen on different timetables, and it's easy to mix them up. We check that your payroll software, STP reports and BAS match each period, so the ATO isn't chasing a difference. See Payday Super: is your payroll ready? and PAYG withholding rates.
Each pay run
Wages and PAYG withholding are reported to the ATO through Single Touch Payroll.
Each payday (Payday Super)
Since 1 July 2026, super at 12% must reach each employee's fund within 7 business days of payday. It's no longer a quarterly payment. If it arrives late, the ATO assesses the super guarantee charge.
On your BAS
Total wages go at W1 and the PAYG tax withheld at W2, and you pay the withheld amount with your BAS. Super isn't paid through your BAS.
Behind on your BAS?
It happens, especially in the first year of a business or after a bad stretch. The ATO can charge a failure-to-lodge penalty of one penalty unit ($364 from 1 July 2026) for every 28 days a BAS is late, up to five units for small businesses, plus the general interest charge on unpaid amounts (11.51% a year for October to December 2026, and no longer tax-deductible). You're generally better off coming forward and lodging before the ATO contacts you. We prepare the outstanding statements, oldest first, lodge them together, and then:
- ask the ATO to remit penalties where there's a good reason
- set up a payment plan if you can't pay the balance at once
- get your bookkeeping in shape so the next BAS is on time.
If your company is behind, act early. Directors can become personally liable for unpaid PAYG withholding, GST and super. See late BAS payments and late tax returns.
What we need from you
Send these through and we’ll handle your BAS.
- Access to your accounting software (Xero, MYOB, QuickBooks), or bank statements for the period if you don't use software
- Sales records and invoices issued, including marketplace or platform payout reports (Shopify, Amazon, Uber)
- Purchase receipts and supplier invoices, especially large or mixed business/private purchases
- Payroll reports for the period (STP, PAYG withheld and super paid)
- Your last BAS or activity statement, and any ATO letters about GST or instalments
- Your ABN, and authority for us to act as your agent (we'll set this up with you via Online services for business and myID)
Fees
We agree a fixed fee with you before we start, so there are no surprises. The fee depends on how often you lodge (monthly or quarterly), how many transactions you have, and whether your bookkeeping is up to date. The fee for managing your tax affairs is generally tax-deductible in the year you pay it. See us at our Chippendale office, or work with us by phone, video and email from anywhere in Australia.
More help for your business
We also have pages for specific industries: accountants for tradies, e-commerce accounting and medical accountants, and for businesses near Redfern and the Inner West, Redfern small business accountants.
Business accountants
Tax returns, payroll and planning for the whole year.
Business accountants
Company and trust tax returns
Financial statements, Division 7A and dividends.
Company tax returns
Tradies
Tax returns, ABN and GST, BAS and vehicle claims for electricians, plumbers, builders and more.
Accountants for tradies
E-commerce and online sellers
GST and BAS, Shopify, Amazon and eBay payout reconciliation, stock and income tax.
E-commerce accounting
Medical and allied health
Tax returns, practice structures, contractor and PSI rules, and salary packaging.
Medical accountants
Redfern and the Inner West
Tax returns, BAS and GST, payroll and Payday Super for Redfern, Surry Hills, Newtown and Inner West businesses.
Redfern small business accountants
Free guides
Related guides
Plain-English answers from our registered tax agents. Free to read, no sign-up.
BAS, GST & PAYG
Business activity statements explained
A BAS reports your GST and PAYG to the ATO. Quarterly BAS is due 28 Oct, Feb, Apr and Jul. Plus 2026–27 agent due dates, a prep checklist and late penalties.
Read guide
Deadlines & Late Returns
BAS preparation checklist
Use this BAS preparation checklist to lodge accurately and on time. Learn key steps to reconcile accounts, avoid errors & stay ATO compliant.
Read guide
BAS, GST & PAYG
What is a PAYG instalment?
What PAYG instalments are in Australia: how they work, how they're calculated and how to manage your ATO tax obligations.
Read guide
Frequently asked questions
Most small businesses lodge quarterly. You must report GST monthly if your GST turnover is $20 million or more, and some smaller businesses choose monthly to get GST refunds sooner. If you're only paying PAYG instalments and aren't registered for GST, you may get a quarterly instalment notice instead. We'll confirm your cycle when we take you on.
The July–September 2026 BAS was due on 28 October 2026, or 25 November 2026 if lodged electronically through a registered agent. The October–December BAS is due 28 February 2027 for everyone. Monthly BAS is due on the 21st of the following month. If you've missed a date, lodge as soon as you can; we can help.
The ATO can apply a failure-to-lodge penalty of $364 (one penalty unit) for each 28 days the BAS is late, up to five units for a small business, plus interest on any unpaid amount. Contacting the ATO before it chases you usually gives a better result. We can lodge overdue statements, ask for penalties to be remitted and set up a payment plan.
Yes. We can bring your outstanding statements up to date and liaise with the ATO on your behalf.
Once your GST turnover reaches $75,000 a year, or straight away if you provide taxi or ride-sourcing services. You have 21 days to register once you reach the threshold. Below that, registering is optional.
Yes. Registered tax agents can prepare and lodge your BAS and deal with the ATO on your behalf. When we lodge electronically, your quarterly BAS for July–September, January–March and April–June is due about four weeks later than if you lodged it yourself. The October–December BAS stays at 28 February.
No. Since Payday Super started on 1 July 2026, employers pay super with each pay run, and it must reach the employee's fund within 7 business days of payday. Your BAS covers GST, the PAYG tax withheld from wages and PAYG instalments. We check that your payroll, STP reports and BAS agree each period.
A registered BAS agent can prepare and lodge BAS and payroll reports. A registered tax agent can do all of that and also prepare income tax returns and give tax advice. Because we're tax agents (TPB 78641007), the same team that does your BAS also does your year-end return, so the figures match.
Let us take BAS off your plate
Our registered tax agents make it quick and painless — book an appointment or grab a quick quote today.
