Activity Statement
A form used by businesses to report and pay GST, PAYG withholding, PAYG instalments, and other tax obligations.
An activity statement is a form issued by the ATO to businesses and individuals with certain tax obligations. The most common type is the Business Activity Statement (BAS), which reports GST, PAYG withholding, PAYG instalments, fringe benefits tax (FBT) instalments, and other amounts. Depending on your turnover and obligations, you may lodge monthly or quarterly.
Quarterly BAS is due 28 days after the end of each quarter (28 October, 28 February, 28 April, and 28 July). Monthly lodgers have their BAS due on the 21st of the following month. Electronic lodgement through the ATO's online services or approved software usually grants an additional 4 weeks for some quarters.
If you only have PAYG instalment obligations (e.g., as an investor receiving income with no tax withheld), the ATO issues an Instalment Activity Statement (IAS) instead of a BAS. The key difference is that an IAS does not include GST reporting. Both types can be lodged and paid online through the ATO's Business Portal or myGov.