Guidance on Utilising This BAS Lodgement Deadline Calculator for SMEs

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Purpose:
Designed for Australian small and medium enterprises (SMEs), bookkeepers, and business owners, this calculator provides personalized BAS due dates based on your specific circumstances. Input your turnover, lodgement method, and reporting frequency to receive a full calendar of deadlines for the financial year. Ideal for planning cash flow around BAS payments, scheduling bookkeeping work, and avoiding late lodgement penalties.
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Tips for Ongoing Use:
Bookmark this page (Ctrl+D or Cmd+D) and recalculate at the start of each financial year or when your circumstances change (like changing to a tax agent or exceeding the $20 million threshold). Add the deadlines to your calendar with 7-day advance reminders. The tool shows which quarter you're currently in, helping you stay oriented. Use it alongside the BAS Compliance Checklist to ensure you meet both timing and accuracy requirements.
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Understanding BAS Deadline Basics:
‍Business Activity Statement due dates vary significantly based on your business size and lodgement method. Missing a BAS deadline results in a Failure to Lodge on Time (FTL) penalty of $313 for small businesses or $1,565 for large businesses (over $20 million turnover). These penalties apply per statement, so missing multiple quarters compounds quickly. Late payment of amounts owing incurs interest through the General Interest Charge (GIC), currently around 8-10% per annum. The ATO can also issue Director Penalty Notices for unpaid PAYG withholding, making directors personally liable.‍

Key Variables Explained:
1. Annual GST Turnover: This determines your reporting obligations. Under $75,000 means GST registration is optional (but if registered, you report annually). Between $75,000 and $20 million allows quarterly reporting. Over $20 million requires monthly GST reporting - this is mandatory and cannot be varied. Your turnover is calculated on GST-inclusive sales for the current or previous financial year, whichever is higher.

2. Lodgement Method: Self-lodgers (via Business Portal or paper) have standard due dates: 21st of the month following for monthly BAS, or 28 days after quarter-end for quarterly BAS. Registered tax agents receive concessional due dates, typically 2-4 weeks later than standard deadlines. For example, a self-lodger's Q1 BAS (Jul-Sep) is due October 28, but through a tax agent it's due February 28. This extended time helps manage workflow but requires formal engagement with a registered agent.

3. Reporting Frequency: Monthly reporting (mandatory for businesses over $20 million GST turnover) requires 12 BAS per year, due on the 21st of the following month. Quarterly reporting (the most common for SMEs) requires 4 BAS per year, covering Jul-Sep (Q1), Oct-Dec (Q2), Jan-Mar (Q3), and Apr-Jun (Q4). Annual reporting is only available for small businesses under $75,000 turnover and voluntary GST registrants.

4. PAYG Withholding: If you have employees, you must report PAYG withholding amounts on every BAS, regardless of whether you have GST to report. This is non-negotiable - even $0 withholding must be reported. Through Single Touch Payroll (STP), the ATO already knows your withholding amounts and will identify discrepancies immediately.PAYG Instalments: These are income tax instalments paid throughout the year based on your previous tax return. The ATO calculates your instalment amount using either a rate (applied to your business income) or a GDP-adjusted amount. You can vary this down if your income has dropped, but underestimating can result in a tax bill at year-end.

5. PAYG instalments are reported on the same schedule as your GST, but you only pay if you have business or investment income.

Businesses with no GST turnover but employee obligations (like PAYG withholding) must still lodge BAS to report withholding amounts. New businesses can choose monthly or quarterly reporting from day one. If your turnover reaches $20 million during the year, you must switch to monthly reporting from the start of the next financial year - the ATO will notify you. Public holidays that fall on a due date automatically extend the deadline to the next business day.

Benefits for SMEs:
This calculator eliminates confusion about due dates and helps you plan ahead. Businesses that use calendar-based planning (vs reactive scrambling) report 70% less stress around BAS time and significantly fewer late lodgements. You can schedule bookkeeping support, arrange cash for payments, and prepare documentation well in advance. The visual calendar format makes it easy to see upcoming obligations at a glance.

ATO Adherence:
TDue dates can be affected by public holidays, and the ATO may grant deferrals in extraordinary circumstances (like natural disasters). Always verify final due dates on the ATO BAS Due Dates page or consult Scale Suite for personalised deadline management and BAS services.