GST overview and Reporting-Australia
(i) Quarterly (Tax Period):
The quarterly reporting period is 30th June, 30th September, 31st December and 31st March.
An entity has to lodge its quarterly activity statements (Commonly known as BAS) on or before the due date i.e. 28th July, 28th October, 28Th February and 28Th April.
(For lodgement through Tax Agent, different lodgement dates may apply. Please consult your Tax agent or Tax Advisor)
(ii) Monthly (Tax Period):
The monthly reporting obligation relates to cases where tax period annual threshold is $ 20 Million or above.
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