Master Your BAS & GST – On Time, Every Time

A Business Activity Statement (BAS) is the primary form that GST‑registered businesses use to report and pay their tax obligations to the ATO – including GST collected and paid, PAYG withholding, and PAYG instalments. Whether you lodge monthly or quarterly, getting your BAS right is essential to staying compliant, avoiding penalties, and managing your cash flow effectively.

At Pay Your Taxes, we take the complexity out of BAS and GST. We prepare your activity statements accurately, calculate your GST liabilities and credits, track every due date, and lodge everything on your behalf. If you use us as your registered BAS agent, you may also qualify for extended lodgment deadlines – giving you extra time without penalty.

How We Work

We begin by determining your GST reporting cycle based on your business turnover. If your GST turnover is less than $20 million, you can report quarterly – the most common cycle for small and medium businesses. If your turnover is $20 million or more, you must report monthly. Some smaller businesses choose to report monthly because it aligns better with their cash flow and can help them stay on track with their obligations.

Once your cycle is set, we prepare your BAS using the GST accounting method that best suits your business. If your aggregated turnover is less than $10 million, you may be eligible to use the cash basis – which means you report GST when you actually receive payment from customers and claim credits when you pay your suppliers, helping you manage cash flow more effectively.

  • Accurate BAS Preparation

    We prepare your monthly or quarterly BAS with precision – calculating GST on sales, claiming GST credits on purchases, and reporting PAYG withholdings correctly.

  • On‑Time Lodgment

    We track every due date and lodge your BAS by the ATO deadline. If you use us as your registered BAS agent, you may qualify for extended lodgment concessions.

  • GST Registration & Advice

    We help you determine if you need to register for GST, apply for voluntary registration if beneficial, and advise on cash or accrual accounting methods.

We calculate GST on your taxable sales and services, claim GST credits on your business purchases, and include any PAYG instalments or PAYG withholding amounts that apply to your business. We also ensure you maintain proper records for at least five years – covering every transaction, GST calculation, and deduction claimed – so you're always audit‑ready.

Before each lodgment deadline, we review your figures for accuracy, then lodge your BAS electronically through the ATO portal or our secure software. We track all your due dates, notify you of any amounts owed or refunds due, and handle any ATO correspondence on your behalf. If you're already behind on your BAS lodgments, we can help you catch up, negotiate payment plans with the ATO, and get you back on track.

For Individuals & Sole Traders

If you're a sole trader, you need to lodge a BAS only if you are registered for GST. GST registration becomes mandatory when your annual turnover reaches $75,000 or more in a 12‑month period. Once you cross that threshold, you have 21 days to register. Below that amount, registration is voluntary – but many sole traders choose to register anyway so they can claim GST credits on their business purchases.

Once registered for GST, you must charge 10% GST on your taxable sales, issue tax invoices to your customers, and lodge a quarterly BAS – regardless of your actual turnover in any specific quarter. We help you understand which of your products or services are taxable, which are GST‑free (such as basic food, health services, education, and exports), and how to claim input tax credits on your business expenses.

We also guide you on choosing the right GST accounting method. The cash basis, available to businesses with turnover under $10 million, lets you report GST only when you receive payment – which can be a significant advantage for sole traders with variable cash flow. For those with simpler needs, the Simpler BAS option reduces the number of labels you need to complete on your BAS form, streamlining the process.

If you provide taxi or ride‑sourcing services (including Uber), you must register for GST regardless of your turnover – and we ensure you're fully compliant from day one.

We also help you manage PAYG instalments – advance payments towards your annual income tax that the ATO may require if your business income exceeds certain thresholds. These instalments are reported and paid through your BAS, spreading your tax payments across the year instead of facing a large bill at tax time.

For Businesses

For businesses of all sizes, BAS and GST compliance involves multiple obligations. We handle the full cycle – from registration and reporting to lodgment and payment.

GST Registration & Turnover Management – We help you determine if you need to register. If your GST turnover reaches or is projected to reach $75,000, registration is mandatory. If your turnover is below the threshold, voluntary registration may still be beneficial – especially if you want to claim GST credits on significant business purchases.

Reporting Cycles – Your reporting cycle depends on your GST turnover. Most businesses with turnover under $20 million report quarterly. Those with turnover of $20 million or more must report monthly. If you have a history of non‑compliance – such as lodging late or reporting incorrectly – the ATO may move you from quarterly to monthly reporting. We help you maintain the compliance needed to stay on your preferred cycle.

BAS Preparation & Lodgment – We prepare and lodge your BAS based on your cycle. Quarterly BAS is due 28 October (Q1), 28 February (Q2), 28 April (Q3), and 28 July (Q4). Monthly BAS is due by the 21st of the following month. As your registered BAS agent, we can access extended due dates for certain quarters – including 25 November for Q1, 26 May for Q3, and 25 August for Q4 – giving you up to an extra month to lodge.

GST Accounting Methods – We help you choose between cash basis (available if turnover under $10 million) or accrual basis (required for turnover of $10 million or more). The Simpler BAS option is also available for eligible small businesses.

PAYG Withholding & Instalments – If you have employees, we calculate the correct amount of PAYG withholding from their wages and report it through your BAS. If the ATO requires you to pay PAYG instalments towards your expected annual income tax liability, we manage those instalments as well.

Penalties & Late Lodgment – Lodging your BAS late can be costly. The ATO applies a Failure to Lodge penalty of $330 for every 28 days your BAS is overdue, up to $1,650 per statement. The General Interest Charge also applies to overdue amounts – and from 1 July 2025, these penalties and interest are no longer tax‑deductible. We track every deadline and lodge on time so you never face these penalties.

ATO Representation – If the ATO reviews your BAS or GST affairs, we represent you and handle all correspondence. And if you're already behind on your BAS lodgments, we help you catch up, negotiate payment plans, and get you back to good standing.

Key Benefits

Partnering with us for BAS and GST delivers real advantages. Here's what you can expect:

We ensure your GST on sales is correct, your GST credits are fully claimed, and your PAYG amounts are accurate – so you never overpay or underpay.

We track every due date, lodge on time, and qualify you for agent extension dates where available – including 25 November for Q1, 26 May for Q3, and 25 August for Q4.

We identify every eligible GST credit on your business purchases – from equipment and inventory to rent and professional services.

We help you maintain good compliance so you can stay on quarterly reporting and avoid being moved to monthly by the ATO.

With on‑time lodgment and accurate reporting, you avoid Failure to Lodge penalties (up to $1,650 per late BAS) and the General Interest Charge – which is no longer tax‑deductible.

If the ATO reviews your BAS or audits your GST affairs, we handle all correspondence – so you're never alone.

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