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BAS Due 28 October: A Calm Guide for Sole Traders (July–September Quarter)

If you're a sole trader registered for GST and you report quarterly, your business activity statement (BAS) for the July to September quarter is generally due on 28 October. If you lodge through a registered tax or BAS agent, or lodge online, you may have extra time, so check your due date in Online services for business, myGov, or with your agent.

This is general information only, not tax advice. Check ato.gov.au or a registered BAS or tax agent for your situation.

What is a BAS?

A BAS is the form businesses use to report and pay certain tax obligations to the ATO. For many sole traders the main items are GST and, if it applies to you, PAYG instalments. If you have employees, PAYG withholding is reported too. Which sections you fill in depends on what you're registered for.

Do I need to lodge a BAS?

Generally, if you're registered for GST, you need to lodge a BAS. You must register for GST once your business turnover reaches the GST threshold, and you can choose to register below it. If you're not registered for GST and have no other BAS obligations, you may not need to lodge one. If you're unsure, check your ATO account or ask a registered agent.

The quarterly calendar

For most quarterly lodgers, the standard due dates are:

• July to September: 28 October
• October to December: 28 February
• January to March: 28 April
• April to June: 28 July

If a due date falls on a weekend or public holiday, you can generally lodge and pay on the next business day. Agents and online lodgers may have later dates for some quarters.

Step 1: Get your records together

For the quarter, you'll want:

• Every sale or invoice, with GST shown separately if you charged it
• Every business purchase, with tax invoices for anything you're claiming GST credits on
• Bank statements for your business account
• Records of any PAYG instalment amount the ATO has given you

If you keep business and personal spending in separate accounts, this step is much faster.

Step 2: Work out GST on sales

Add up the GST you charged on sales for the quarter. Your accounting method matters. On a cash basis you report GST when you're paid; on an accruals basis you report it when you issue the invoice. Use the method you registered with.

Step 3: Work out GST credits on purchases

Add up the GST included in your business purchases, where you have a valid tax invoice and the purchase was for your business. Only claim the business portion of anything used privately as well.

Step 4: PAYG instalments

If the ATO has put you into PAYG instalments, your BAS will show either an instalment amount or a rate to apply to your income. This is a prepayment towards your income tax for the year, so your tax bill at year end is smaller.

Step 5: Lodge and pay

You can lodge through Online services for business, your myGov account linked to the ATO, compatible software, or a registered agent. Pay by the due date using the payment reference number shown on your statement.

What if I can't pay in full?

Lodge on time anyway. Lodging and paying are separate, and lodging on time helps you avoid failure-to-lodge penalties. Then contact the ATO about a payment plan. Many sole traders can set one up online for smaller debts. Ignoring it usually makes things harder.

Set aside tax as you earn

The best way to avoid BAS stress is to move money aside every time you're paid. A common approach is to transfer the GST portion of every sale straight into a separate account, plus a percentage for income tax. Then the BAS bill is already sitting there. The right percentage depends on your income and situation, so check with a registered tax agent.

A quarterly routine

• **Weekly:** record sales and expenses, photograph receipts.
• **Monthly:** reconcile your business bank account against your records.
• **End of quarter:** total GST on sales and purchases, check PAYG instalment, lodge.
• **After lodging:** file your BAS copy and receipts together.

Common mistakes

• Claiming GST credits without a valid tax invoice
• Claiming GST on purchases that didn't include GST
• Mixing personal and business spending
• Forgetting sales made through marketplaces such as Etsy or other online platforms
• Leaving the BAS until the night before

Related reading

Our BAS quarterly due dates explained post covers the full year, and the sole trader tax time checklist covers your annual return.

Selling on Etsy or other marketplaces

If you sell through an online marketplace, keep a record of the full sale amount as well as the fees the platform deducts. Your sales figure is generally the full amount the customer paid, and the platform fees are a separate business expense. Many marketplaces provide downloadable sales reports; download them each quarter and save them with your BAS records. Some marketplaces collect GST on certain sales themselves, so check how that applies to your shop with a registered agent.

Keeping it manageable when you're juggling family and work

Plenty of Australian sole traders run their business around school runs and part-time jobs. A few habits that help:

• Pick one regular slot each week, even 20 minutes, for bookkeeping.
• Snap a photo of every receipt the day you get it and drop it into one folder.
• Use one bank account and one card only for the business.
• Put the BAS due dates in your phone calendar with a reminder two weeks before.
• If it's all too much, a registered BAS agent can lodge for you, and their fee for managing your tax affairs may be deductible. Check with them.

After you lodge

Save a copy of the lodged BAS and the payment receipt with that quarter's records. The ATO generally expects you to keep business records for five years. Then note your next due date and start the next quarter's folder.

FAQ

General information only, not financial or tax advice. Check ato.gov.au or a registered tax agent for your situation.