Sole Trader BAS Checklist: What to Do Before You Lodge Each Quarter
If you're a sole trader registered for GST, you'll lodge a Business Activity Statement (BAS), usually each quarter. This checklist keeps it to a calm half-hour instead of a late-night scramble.
Quarterly BAS due dates
For most quarterly lodgers who lodge themselves, the ATO's 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 lodge and pay on the next business day. Tax agents and online lodgment can have different dates, so check ato.gov.au or your agent.
Before you lodge
- Reconcile your bank account. Every business deposit and payment for the quarter is recorded.
- Total your sales (G1). Include GST in the total. Separate any GST-free sales.
- Total GST on sales (1A). For taxable sales this is generally 1/11th of the GST-inclusive price.
- Total GST on purchases (1B). Only claim with a valid tax invoice, and only the business-use portion.
- Check capital purchases. Equipment goes in G10, other purchases in G11 if you report them.
- PAYG instalments. If the ATO has put you on instalments, include the amount or rate shown on your BAS.
- Double-check private use. Phone, car and internet only at the business percentage.
- Lodge and pay by the due date through Online services for business, myGov, or your agent.
Common mistakes
- Claiming GST on purchases from suppliers who aren't GST-registered
- Forgetting platform fees, which often include GST you can claim
- Mixing personal and business spending in one account
- Spending the GST you collected. Move it to a separate account as you go.
Make next quarter easier
Record income and expenses weekly, not quarterly. Our BAS tracker guide, sole trader bookkeeping guide and GST tracker spreadsheet show how. Also see the sole trader tax time checklist.
Want it done for you?
Sole Trader Tax & BAS Dashboard: Track income, expenses and GST each quarter with BAS-ready totals. Or start with the free Mini Paycheck Budget.
FAQ
When is the BAS due for the September quarter?
For most self-lodging quarterly lodgers it's 28 October, moved to the next business day if that falls on a weekend or public holiday.
How do I work out GST on my sales?
For GST-inclusive taxable sales, GST is generally one eleventh of the total price.
Can I claim GST on everything I buy?
Only on business purchases that include GST, with a valid tax invoice, and only the business-use portion.
General information only, not financial or tax advice. Check ato.gov.au or a registered tax agent for your situation.