When is bas due in september

The ATO will notify you by email when your activity statements are available, so make sure your contact details are up to date. The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. You can also pay using a payment reference number PRN if you lodge online.

A payment reference number is your unique identifier that ensures your payment is credited to the correct account. Full payment is also normally due on the normal lodgment date, unless the Tax Office has agreed to a specific arrangement. The lodgment due dates are shown below. Pre-filled forms are usually generated several weeks in advance of the period-end date, and electronic lodgers notified electronically.

Paper forms distributed via snail mail necessarily take a little longer. Quarterly due dates other than for the December period due in February ending on the 28th of the month are generally eligible for an automatic 2-week extension if lodged using online services or via a registered agent — see full eligibility requirements here.

Thus for the June quarter BAS statement the standard due date of 28 July is automatically extended until 11 August Source: ato. The general position with regard to due dates is that from the end of the respective periods:. Eligibility conditions exclude large businesses and monthly lodgers — with the exception of small businesses lodging monthly with a tax agent — the December due date of 21 January is extended to 21 February. In general, where the due date falls on a weekend or public holiday , it is automatically moved to the next business day.

See Lodgment and payment dates on weekends or public holidays. It's not always necessary to purchase, install, create and update complicated accounting package programs when starting up a business.

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