If you’re a small business owner in Australia, you’ve probably heard about Business Activity Statements (BAS) and how important it is to lodge them on time. But let’s be real—between managing your staff, dealing with customers, and running the business, BAS lodgement can easily slip through the cracks.

Luckily, if you’re working with a registered tax agent, you can get extended BAS due dates. That means more time and less stress. This guide will explain everything you need to know in a simple, human-friendly way.


What is BAS and Why is it Important?

BAS stands for Business Activity Statement. It’s the form businesses use to report and pay things like:

  • GST (Goods and Services Tax)

  • PAYG instalments

  • PAYG withholding

  • Other taxes to the Australian Taxation Office (ATO)

Missing a BAS due date can mean penalties, interest charges, and even problems with cash flow. That’s why it’s so important to stay on top of your obligations.

Anecdote: Jane runs a small café in Sydney. One year, she completely forgot her BAS deadline and ended up with a $450 fine. After that, she started working with a tax agent and hasn’t missed a single due date since.


How Often Do You Need to Lodge BAS?

Depending on your business size and GST turnover, you may lodge BAS:

  • Monthly: If GST turnover is over $20 million.

  • Quarterly: Most small businesses fall into this category.

  • Annually: For very small businesses with low turnover.

You can check your lodgement frequency by logging into the ATO portal.


BAS Due Dates for Tax Agents

If you lodge your BAS yourself, you have to follow standard ATO due dates. But if you use a registered tax agent, you get extra time for most quarters.

Standard BAS Due Dates

  • Quarter 1 (July – September): Due 28 October

  • Quarter 2 (October – December): Due 28 February (next year)

  • Quarter 3 (January – March): Due 28 April

  • Quarter 4 (April – June): Due 28 July

Extended BAS Due Dates (If Lodged by a Tax Agent)

  • Quarter 1: Due 25 November

  • Quarter 2: Due 28 February (no extension)

  • Quarter 3: Due 26 May

  • Quarter 4: Due 25 August

This gives your business extra breathing space and more flexibility.


Step-by-Step Guide: How to Lodge BAS Through a Tax Agent

Step 1: Choose a Reliable Tax Agent

Make sure your agent is registered with the Tax Practitioners Board (TPB). You can check their credentials online.

Tip: We highly recommend Perfect Accounting. They’re professional, reliable, and help hundreds of Australian businesses stay compliant.

Step 2: Give Your Agent Access

Link your tax agent to your business account using the ATO portal or your myGov account.

Step 3: Keep Your Records Ready

Maintain proper records of:

  • Sales and income

  • Expenses and purchases

  • PAYG withholding

  • Any GST-related documents

Using accounting software like Xero or MYOB can make this much easier.

Step 4: Review Before Lodgement

Your agent will prepare the BAS and send it to you for approval. Always double-check the details.

Step 5: Lodge and Pay

Once approved, your tax agent will lodge the BAS and inform you about how and when to pay.


Why Use a Tax Agent for BAS?

There are several benefits to using a tax agent:

  • Extra time to lodge your BAS (extended deadlines)

  • Reduced chances of errors

  • Less stress and saved time

  • Professional support for audits or questions

Perfect Accounting offers all this and more. They make BAS lodgement easy and error-free.


What If You Miss a BAS Due Date?

If you miss a deadline, you might face:

  • Late lodgement penalties

  • Interest charges

  • Payment plan complications

If this happens, contact your tax agent immediately. They might be able to talk to the ATO and help you avoid serious consequences.


Don’t Leave BAS Until the Last Minute

Anecdote: Michael runs a small e-commerce business. He used to wait until the last day to lodge BAS. Once, he forgot entirely and paid a fine. Since then, he switched to Perfect Accounting. Now everything is handled professionally, and he has peace of mind.


Ready to Lodge BAS the Easy Way?

If BAS lodgement feels stressful or confusing, you’re not alone. Thousands of business owners in Australia rely on tax agents to stay compliant.

Why not get help from professionals?

Visit www.perfectaccounting.com.au and speak with the friendly team at Perfect Accounting. They’ll handle everything—on time and with 100% accuracy.


Final Thoughts

Meeting BAS due dates doesn’t have to be complicated. With the help of a registered tax agent, you can:

  • Lodge with confidence

  • Avoid penalties

  • Focus on growing your business

Let Perfect Accounting take care of your BAS needs—so you can focus on what matters most

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