BAS for sole traders: due dates, GST and how to lodge

If you're registered for GST, the business activity statement (BAS) is the form that comes round every quarter. It's how you report and pay the GST you've collected, minus the GST you've paid on business costs, along with any PAYG amounts that apply to you. Done well, it's a half-hour job. Left to the last minute, it's a weekend of digging through receipts.

This guide explains BAS for sole traders and small trade businesses as at November 2026: when you need to register for GST, what goes on a Simpler BAS, the due dates, and the habits that make it easy. It's general information, so check your own situation with the ATO or a registered tax or BAS agent.

Do you need to register for GST?

You don't need a BAS for GST until you're registered for GST. According to the ATO's GST registration rules, you must register:

• when your GST turnover (gross business income, minus GST) reaches $75,000 or more,
• when you start a business and expect to reach $75,000 in the first year, or
• if you want to claim fuel tax credits.

Once you're required to register, you have 21 days to do it, and you need an ABN first. Below the threshold, registering is optional, but if you choose to register you generally have to stay registered for at least 12 months.

Some tradies register from day one, for example because a builder or commercial client asks for it, or to claim GST credits on tools, materials and the ute. Talk it through with your accountant. If you're registered, the prices you show to consumers need to include GST: see our guide to how to quote a job.

What goes on a BAS

What appears on your BAS depends on what you're registered for. For most sole traders it covers GST, and it can also include:

• PAYG instalments, prepayments towards your income tax, if you're in the system. You can enter voluntarily, or the ATO will enter you automatically once your business income passes a threshold. See business.gov.au's guide to PAYG instalments.
• PAYG withholding, if you have employees and withhold tax from their wages.

Simpler BAS: three GST labels

If your GST turnover is under $10 million, you'll generally use the ATO's Simpler BAS reporting method. For GST you only report three amounts each quarter:

• G1 Total sales: all your sales for the period. You can report this figure including or excluding GST, as long as you mark which.
• 1A GST on sales: the GST you charged.
• 1B GST on purchases: the GST credits you're claiming on business purchases.

You don't need to report export sales, other GST-free sales, or capital and non-capital purchases (labels G2, G3, G10 and G11). Those are for businesses on full reporting, which applies from $10 million GST turnover.

Cash or accruals

You also choose when GST counts. The ATO's guide to choosing an accounting method explains the two options, available to businesses with aggregated turnover under $10 million:

• Cash basis: you report GST in the period you receive payment for a sale, or make payment for a purchase. Many small trade businesses like this because you only pay GST on money you've actually received.
• Non-cash (accruals) basis: you report GST in the period you issue the invoice or receive payment, whichever comes first. Purchases are counted when you get the supplier's invoice or make the payment, whichever comes first.

If customers are slow to pay, the cash basis means you're not paying the ATO GST on invoices that are still outstanding. Ask your accountant which suits you.

Claiming GST credits

The 1B figure is where you get money back. If you're registered for GST, you can generally claim a GST credit for the GST included in the price of things you buy for the business, such as materials, tools, fuel and your phone plan (the business portion). The ATO says you need a tax invoice before you can claim a credit, except for purchases of $82.50 or less, and you have 4 years to claim it. It's best to claim credits in the BAS for the period you made the purchase, so a missing receipt costs you money now rather than later.

When your BAS is due

Most sole traders lodge quarterly. The ATO's BAS due dates for quarterly lodgers are:

A few points from the ATO's page:

• Lodging online can buy you time. If you lodge online you may be eligible for an extra 2 weeks to lodge and pay, and a registered tax or BAS agent may get you more. This doesn't apply to quarter 2, because 28 February already includes a one-month extension.
• Weekends and public holidays. If the due date falls on one, you have until the next business day.
• Monthly BAS is required if your GST turnover is $20 million or more, or the ATO tells you to report monthly. You can also choose monthly reporting, which some businesses find easier for cash flow.
• Annual GST reporting is an option if you're voluntarily registered for GST and your GST turnover is under $75,000. The annual return is due on 31 October.

Paying your BAS

You need to pay the amount on your BAS in full and on time, or the ATO can charge the general interest charge (GIC). If you're finding it hard, the ATO says to contact it or your tax professional before the due date. If you owe $200,000 or less, you may be able to set up a payment plan through ATO online services.

The simplest protection is to treat GST as the ATO's money from the start. If your price includes GST, one-eleventh of what the customer pays is GST. Move that, plus a share for income tax, into a separate account when the payment lands, and the BAS bill is already sitting there.

How to make BAS quick

Most BAS stress comes from the three months before the form, not the form itself. These habits help:

1. Invoice properly. Send tax invoices that show your ABN and the GST, as soon as the job is done. Tradie Business invoices are headed "Tax invoice" only when you've marked yourself as registered for GST and added your ABN, and they work out GST for you.
2. Keep every receipt. You generally need a tax invoice to claim a GST credit, except for purchases of $82.50 or less. Photograph receipts on the day. Our bookkeeping guide sets out a weekly routine.
3. Separate business and personal spending. A separate business account means fewer transactions to sort.
4. Reconcile weekly or fortnightly, not quarterly.
5. Diarise the due dates, or set reminders in the ATO app.
6. Use a registered BAS or tax agent if you'd rather hand it over, and check they're registered with the Tax Practitioners Board.

Tradie Business keeps your quotes, invoices, payments and job costs in one place, so you can see what you've invoiced and been paid each quarter. Xero and MYOB sync is coming soon. Until then, give your bookkeeper your invoice and payment records, or enter them in your accounting software. See the features and pricing.

Lodging your BAS

You can lodge through ATO online services, through compatible accounting software, or through a registered tax or BAS agent. The ATO's BAS section explains each option. If you find a mistake after lodging, ask your agent or the ATO how to correct it.

BAS checklist for sole traders

1. Check whether you must register for GST ($75,000 GST turnover) and register within 21 days.
2. Pick cash or accruals with your accountant.
3. Know your due dates, and whether lodging online gives you more time.
4. Send proper tax invoices and keep every receipt.
5. Put GST aside as payments come in.
6. Reconcile regularly, then lodge and pay on time.

Still choosing a structure? See sole trader vs company, and our guide to super for sole traders.