---
title: "Record the date a business activity statement is due"
url: "https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due"
type: "task"
site: "AI Law Framework"
id: "A26-PE20261022-19"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Record the date a business activity statement is due

> 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.…

Canonical page: https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. The cycle matches the turnover and any monthly direction the lawyer states.
2. Quarter 2 stays on 28 February and is not given the extra two weeks.
3. The annual date is used only where both voluntary registration and the turnover limb are met.
4. A weekend or public holiday moves the date to the next business day, and the date on the statement is recorded.

## Notes

- 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.

## Sources

- [Australian Taxation Office, Due dates for lodging and paying your BAS, last updated 17 September 2026](https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*