Record the date a business activity statement is due
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the cycle and turnover the lawyer supplies, record the due date on the page. Monthly, if GST turnover is $20 million or more or the Commissioner has directed monthly reporting: the 21st day of the next month. Quarterly, if GST turnover is less than $20 million and the business has not been told to report monthly: 28 October, 28 February, 28 April and 28 July for the four quarters in that order. Annual, only if the business is voluntarily registered for GST and GST turnover is under $75,000, or under $150,000 for a not-for-profit organisation: 31 October, or 28 February following the annual tax period if the lawyer says a tax return is not required. Record that the due date is also displayed on the statement, that a due date on a weekend or public holiday runs to the next business day, and that lodging online may give an extra two weeks for a quarterly statement except quarter 2, which the page says already includes a one-month extension. Record that a registered agent may have different dates. Do not treat the online concession or the agent dates as granted.
- What the lawyer must review
- The lawyer decides the cycle, the turnover, whether a monthly direction has been given, whether the business is voluntarily registered, the public holidays, and whether any concession or agent date applies. The concession and agent pages were not opened.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the cycle and turnover the lawyer supplies, record the due date on the page. Monthly, if GST turnover is $20 million or more or the Commissioner has directed monthly reporting: the 21st day of the next month. Quarterly, if GST turnover is less than $20 million and the business has not been told to report monthly: 28 October, 28 February, 28 April and 28 July for the four quarters in that order. Annual, only if the business is voluntarily registered for GST and GST turnover is under $75,000, or under $150,000 for a not-for-profit organisation: 31 October, or 28 February following the annual tax period if the lawyer says a tax return is not required. Record that the due date is also displayed on the statement, that a due date on a weekend or public holiday runs to the next business day, and that lodging online may give an extra two weeks for a quarterly statement except quarter 2, which the page says already includes a one-month extension. Record that a registered agent may have different dates. Do not treat the online concession or the agent dates as granted. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- The cycle matches the turnover and any monthly direction the lawyer states.
- Quarter 2 stays on 28 February and is not given the extra two weeks.
- The annual date is used only where both voluntary registration and the turnover limb are met.
- A weekend or public holiday moves the date to the next business day, and the date on the statement is recorded.
Sources
- Australian Taxation Office, Due dates for lodging and paying your BAS, last updated 17 September 2026 · 2026-10-22
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.