{"id":241080,"date":"2021-01-12T10:37:08","date_gmt":"2021-01-11T22:37:08","guid":{"rendered":"https:\/\/www.reckon.com\/au\/?page_id=241080"},"modified":"2025-04-08T16:36:22","modified_gmt":"2025-04-08T04:36:22","slug":"bas","status":"publish","type":"page","link":"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/","title":{"rendered":"BAS (Business Activity Statement)"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;GLOBAL: Breadcrumbs SBH&#8221; module_id=&#8221;product-nav&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#d1d8e2&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_module=&#8221;254466&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text content_tablet=&#8221;<\/p>\n<p>%91wpseo_breadcrumb%93<\/p>\n<p>&#8221; content_phone=&#8221;<\/p>\n<p>< <a href=%22\/au\/small-business-resources\/%22>SMALL BUSINESS RESOURCES<\/a><\/p>\n<p>&#8221; content_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|||on|||||&#8221; text_font_size=&#8221;14px&#8221; link_font=&#8221;||||||||&#8221; link_text_color=&#8221;#03002e&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;HEADER&#8221; module_id=&#8221;header-plain&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||||false|false&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text content_tablet=&#8221;<\/p>\n<h1>The ecommerce platform for small business<\/h1>\n<p>All the features you need to start and scale your online business from one simple place.<\/p>\n<p>&#8221; content_phone=&#8221;<\/p>\n<h1>The ecommerce platform for small business<\/h1>\n<p>All the features you need to start and scale your online business from one simple place.<\/p>\n<p>&#8221; content_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;Single Touch Payroll&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>What is BAS &amp; how to lodge it online?<\/h1>\n<p>Everything you need to know about BAS and how Reckon One can help.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.reckon.com\/au\/accounting-software\/#pricing&#8221; button_text=&#8221;Try free for 30 days&#8221; admin_label=&#8221;Get STP ready&#8221; _builder_version=&#8221;4.16&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;Table of contents &#8211; Desktop only&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Table of contents &#8211; Desktop&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#what-is-bas\">What is BAS?<\/a><\/li>\n<li><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#how-does-bas-relate-to-gst\">How does BAS relate to GST?<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#who-has-to-lodge-a-bas-statement-online\">Who has to lodge a BAS statement online?<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#bas-lodgement-due-dates\">BAS lodgement due dates<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Table of contents &#8211; Desktop&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#gst-calculation-worksheet\">GST calculation worksheet &amp; BAS Statement Example<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#how-to-do-a-bas-statement\">How to do a BAS statement<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#step-by-step-video-tutorial-for-calculating-your-bas\">Step-by-step video tutorial for calculating your BAS<\/a><\/li>\n<li><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#Choosing-a-method-to-complete-your-BAS-Statement\">Choosing a method to complete your BAS Statement<\/a><\/li>\n<li><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#Identifying-your-accounting-basis-to-complete-a-BAS-Statement\">Identifying your accounting basis to complete a BAS Statement<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row make_equal=&#8221;on&#8221; disabled_on=&#8221;off|off|on&#8221; admin_label=&#8221;Table of contents &#8211; Mobile only&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;Table of contents &#8211; Mobile&#8221; _builder_version=&#8221;4.19.1&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#what-is-bas\">What is BAS?<\/a><\/li>\n<li><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#how-does-bas-relate-to-gst\">How does BAS relate to GST?<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#who-has-to-lodge-a-bas-statement-online\">Who has to lodge a BAS statement online?<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#bas-lodgement-due-dates\">BAS lodgement due dates<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#gst-calculation-worksheet\">GST calculation worksheet &amp; BAS Statement Example<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#how-to-do-a-bas-statement\">How to do a BAS statement<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/#step-by-step-video-tutorial-for-calculating-your-bas\">Step-by-step video tutorial for calculating your BAS<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;FEATURES&#8221; module_id=&#8221;features&#8221; _builder_version=&#8221;4.19.1&#8243; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; module_class=&#8221;features&#8221; _builder_version=&#8221;4.16&#8243; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;What is bAS&#8221; module_id=&#8221;what-is-bas&#8221; _builder_version=&#8221;4.19.1&#8243; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>What is BAS?<\/h2>\n<p>A\u00a0<strong>Business Activity Statement (BAS)<\/strong> is a form that businesses must submit to the Australian Taxation Office (ATO) in order to report and pay their tax liabilities. A large part of BAS is related to GST.<\/p>\n<p>Your BAS can also include PAYG withholding and instalments, wine equalisation tax, fuel tax credit and <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/tax\/how-to-calculate-fbt\/\">fringe benefit tax<\/a> if these apply to your business.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243; custom_padding=&#8221;||||false|false&#8221; custom_margin=&#8221;50px|||120px|false|false&#8221;]<script src=\"https:\/\/fast.wistia.com\/player.js\" async><\/script><script src=\"https:\/\/fast.wistia.com\/embed\/kf24lvpr7v.js\" async type=\"module\"><\/script><\/p>\n<style>wistia-player[media-id='kf24lvpr7v']:not(:defined) { background: center \/ contain no-repeat url('https:\/\/fast.wistia.com\/embed\/medias\/kf24lvpr7v\/swatch'); display: block; filter: blur(5px); }<\/style>\n<p> <wistia-player media-id=\"kf24lvpr7v\" aspect=\"0.5625\" style=\"width: 253px;height: 450px;\"><\/wistia-player>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; module_id=&#8221;how-does-bas-relate-to-gst&#8221; module_class=&#8221;reverse-on-mobile&#8221; _builder_version=&#8221;4.19.1&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/01\/bas-compliance.png&#8221; alt=&#8221;bas&#8221; title_text=&#8221;Bas Compliance&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;How does BAS relate to GST?&#8221; module_id=&#8221;who-has-to-lodge-a-bas-statement-online&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>How does BAS relate to GST?<\/h2>\n<p>When you complete a BAS form you are essentially reporting the goods and services tax amount you\u2019ve collected on your sales minus any that you\u2019ve paid on your purchases, with the difference being your refund or what you owe to the ATO.<\/p>\n<p>For example:<\/p>\n<ul>\n<li>Your business charges $50 for your goods or services so your customer will be charged $55. The additional $5 is the GST that needs to be paid to the ATO.<\/li>\n<li>Your business buys supplies, you will be charged 10% in GST which you can claim back from the ATO as a credit.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; module_class=&#8221;reverse-on-mobile&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;who has to lodge&#8221; module_id=&#8221;who-has-to-lodge-a-bas-statement-online&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Who has to lodge a BAS statement online?<\/h2>\n<p>If your small business is registered for GST you need to <a href=\"https:\/\/www.reckon.com\/au\/accounting-software\/gst-bas\/\">lodge a Business Activity Statement<\/a>.<\/p>\n<p>You must <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/gst\/registering-for-gst\/\">register for GST<\/a> if:<\/p>\n<ul>\n<li>Your business has a GST turnover (gross income minus GST) of $75,000 or more per financial year<\/li>\n<li>Your non-profit organisation has a GST turnover of $150,000 or more per financial year<\/li>\n<li>You are a taxi driver and ride-sharing driver no matter what your turnover is<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2024\/03\/who-has-to-lodge-bas.png&#8221; alt=&#8221;who has to lodge bas&#8221; title_text=&#8221;Who Has To Lodge Bas&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2024\/03\/bas-due-dates.png&#8221; alt=&#8221;BAS lodgement due dates&#8221; title_text=&#8221;Bas Due Dates&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;due dates&#8221; module_id=&#8221;bas-lodgement-due-dates&#8221; _builder_version=&#8221;4.18.0&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>BAS lodgement due dates<\/h2>\n<p>If your business has a turnover of $20 million or less you can choose to lodge monthly or quarterly (over $20 million must report monthly).<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table class=\"table\">\n<thead>\n<tr>\n<th class=\"title-two\">Monthly<\/th>\n<th class=\"title-two\"> Lodgement date<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>January &#8211; December<\/td>\n<td>21st of the following month<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<th class=\"title-two\">Quarterly<\/th>\n<th class=\"title-two\">Lodgement date<\/th>\n<\/tr>\n<tr>\n<td>July, August and September<\/td>\n<td>28 October<\/td>\n<\/tr>\n<tr>\n<td>October, November and December<\/td>\n<td>28 February<\/td>\n<\/tr>\n<tr>\n<td>January, February and March<\/td>\n<td>28 April<\/td>\n<\/tr>\n<tr>\n<td>April, May and June<\/td>\n<td>28 July<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; module_id=&#8221;Choosing-a-method-to-complete-your-BAS-Statement&#8221; module_class=&#8221;reverse-on-mobile&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Choosing a method&#8221; module_id=&#8221;who-has-to-lodge-a-bas-statement-online&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Choosing a method to complete your BAS Statement<\/h2>\n<p>There are two methods that are offered by the ATO to work out your GST:<\/p>\n<ul>\n<li>Calculation worksheet method<\/li>\n<li>Accounts method<\/li>\n<\/ul>\n<p>The method you choose to complete and submit your BAS will depend on your business size, complexity, accounting skills, the time you can allocate to BAS preparation, and personal preferences.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/choosing-a-method-to-complete-your-bas-statement\/&#8221; button_text=&#8221;Read more&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2024\/04\/submit-method.png&#8221; alt=&#8221;who has to lodge bas&#8221; title_text=&#8221;Submit Method&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.3&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; module_id=&#8221;Identifying-your-accounting-basis-to-complete-a-BAS-Statement&#8221; module_class=&#8221;reverse-on-mobile&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2024\/04\/accounting-basis.png&#8221; alt=&#8221;bas&#8221; title_text=&#8221;Accounting Basis&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.3&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Identifying your accounting &#8221; module_id=&#8221;who-has-to-lodge-a-bas-statement-online&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Identifying your accounting basis to complete a BAS Statement<\/h2>\n<p>Accrual or cash basis? There\u2019s a few accounting basis decisions you\u2019ll need to make to undertake your BAS and general accounting. The way you choose to do your accounting will also come into play when you submit your regular BAS.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.reckon.com\/au\/small-business-resources\/bas\/identifying-your-accounting-basis\/&#8221; button_text=&#8221;Read more&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;GST calculation worksheet &#038; BAS Statement Example&#8221; module_id=&#8221;gst-calculation-worksheet&#8221; _builder_version=&#8221;4.18.0&#8243; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>GST calculation worksheet &amp; BAS Statement Example<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/01\/BAS-form.png&#8221; alt=&#8221;What do I need to submit? Each time you finish a pay run you need to send a report of the employee payroll information to the IRD. Your report will include the following information for each employee: Pay period, pay cycle (weekly monthly etc) and payday date The employee\u2019s full name, IRD number and tax code The employee\u2019s total gross earnings The amount of PAYE, including tax on scheduler payments Child support or student loan deductions if applicable KiwiSaver deductions KiwiSaver employer contributions if applicable Employer Superannuation Contribution Tax (ESCT) Start and finish dates if an employee starts or stops working for you during the pay period&#8221; title_text=&#8221;BAS Form&#8221; url=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/02\/Business-Activity-Statement.pdf&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; link_option_url=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/02\/Business-Activity-Statement.pdf&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>BAS statement example<\/h4>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;twocol-img-textcol&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||40px|false|false&#8221; custom_padding_tablet=&#8221;|||0px|false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/01\/GST-calc.png&#8221; alt=&#8221;What do I need to submit? Each time you finish a pay run you need to send a report of the employee payroll information to the IRD. Your report will include the following information for each employee: Pay period, pay cycle (weekly monthly etc) and payday date The employee\u2019s full name, IRD number and tax code The employee\u2019s total gross earnings The amount of PAYE, including tax on scheduler payments Child support or student loan deductions if applicable KiwiSaver deductions KiwiSaver employer contributions if applicable Employer Superannuation Contribution Tax (ESCT) Start and finish dates if an employee starts or stops working for you during the pay period&#8221; title_text=&#8221;GST Calc&#8221; url=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/02\/bc3893a5-0d8c-4ed6-84f4-6af8fbcb9d12.pdf&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; link_option_url=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2021\/02\/bc3893a5-0d8c-4ed6-84f4-6af8fbcb9d12.pdf&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>Business Activity Worksheet<\/h4>\n<h6>This worksheet allows you to work out GST amounts for your BAS form.<\/h6>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;How to do a BAS statement&#8221; module_id=&#8221;how-to-do-a-bas-statement&#8221; _builder_version=&#8221;4.18.0&#8243; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>How to do a BAS statement<\/h2>\n<p>There are three main steps to completing your BAS:<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; make_equal=&#8221;on&#8221; module_class=&#8221;blurb-icon-link&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;1. Prepare your information&#8221; image=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2020\/03\/file-search.svg&#8221; admin_label=&#8221;1. Prepare your information&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Reconcile your accounts to ensure that all your information is accurate and up-to-date. This involves collating your business transactions such as receipts, invoices and ensuring they match your accounting information and there are no discrepancies.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;2. Calculate your totals and enter figures&#8221; image=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2020\/03\/calculator.svg&#8221; admin_label=&#8221;2. Calculate your totals and enter figures&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Now that your information is accurate it\u2019s time to calculate your totals. You can do this via a report in your <a href=\"https:\/\/www.reckon.com\/au\/accounting-software\/gst-bas\/\">accounting software<\/a> or adding up all your numbers if you use a manual method (see GST calculation worksheet). Once you have your totals, transfer them to your BAS form.<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;3. Lodge and update&#8221; image=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2020\/03\/laptop.svg&#8221; admin_label=&#8221;3. Lodge and update&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>There are three main ways to lodge your BAS:<\/p>\n<p>Mail a hard copy of your BAS form to the ATO. Lodge BAS statement online through the ATO\u2019s <a href=\"https:\/\/onlineservices.ato.gov.au\/business\/BusinessLogin.html\">Business Portal<\/a>. You can also engage a BAS or Tax agent lodge for you.<br \/>Whichever option you choose make sure you save a copy of your BAS statement and update your accounting information with your figures.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f3f2f6&#8243; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Row&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_css_main_element=&#8221;margin:auto;&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Reckon makes lodging your BAS easy<\/h2>\n<p>Run the Reckon One \u201cActivity Statement (BAS)\u201d report that will help you generate the exact figures to enter onto your business activity statement form. Save and mark as lodged to help you stay organised. All Reckon accounting products are Simpler BAS enabled including <a href=\"https:\/\/www.reckon.com\/au\/accounting-software\/\">Reckon One<\/a>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.reckon.com\/au\/wp-content\/uploads\/2024\/03\/reckon-makes-bas-easy.png&#8221; alt=&#8221;Reckon makes lodging your BAS easy&#8221; title_text=&#8221;Reckon Makes Bas Easy&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]Activity Statement BAS Report[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;BAS Guide CTA (SBH) &#8211; Section&#8221; module_id=&#8221;template&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||||false|false&#8221; global_module=&#8221;279580&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Download your free Business Activity Statements guide&#8221; module_id=&#8221;sbh-cat-form&#8221; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; width_tablet=&#8221;&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; display_conditions=&#8221;W3siaWQiOiI3YzBjODk3Yi04NmM4LTQzNWMtYWUxNy1hOWYwMjQ3ZGM5ZjAiLCJjb25kaXRpb24iOiJwYWdlIiwiY29uZGl0aW9uU2V0dGluZ3MiOnsiZGlzcGxheVJ1bGUiOiJpcyIsImR5bmFtaWNQb3N0cyI6W3sibGFiZWwiOiJCQVMgKEJ1c2luZXNzIEFjdGl2aXR5IFN0YXRlbWVudCkiLCJ2YWx1ZSI6IjI0MTA4MCJ9XSwicG9zdFR5cGVMYWJlbCI6IlBhZ2VzIiwiYWRtaW5MYWJlbCI6IlBhZ2VzIiwiZW5hYmxlQ29uZGl0aW9uIjoib24ifSwib3BlcmF0b3IiOiJPUiJ9LHsiaWQiOiI5ODJhODA5OS0yN2QxLTQ4ZmUtOWFiMS1kNWEyN2YxYWZmNzkiLCJjb25kaXRpb24iOiJjYXRlZ29yaWVzIiwiY29uZGl0aW9uU2V0dGluZ3MiOnsiZGlzcGxheVJ1bGUiOiJpcyIsImNhdGVnb3JpZXMiOlt7ImxhYmVsIjoiQmFzIiwidmFsdWUiOiIyNDciLCJncm91cCI6IlNCSCBDYXRlZ29yaWVzIiwiZ3JvdXBTbHVnIjoic2JoX2NhdGVnb3J5IiwiaXNDYXRjaEFsbCI6ZmFsc2V9XSwiYWRtaW5MYWJlbCI6IlBvc3QgQ2F0ZWdvcnkiLCJlbmFibGVDb25kaXRpb24iOiJvbiJ9LCJvcGVyYXRvciI6Ik9SIn1d&#8221; custom_margin=&#8221;90px||90px||true|false&#8221; border_radii=&#8221;on|20px|20px|20px|20px&#8221; global_module=&#8221;284570&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.2&#8243; _module_preset=&#8221;9fef0de2-6715-451a-b102-de7aaad7ea5e&#8221; custom_padding=&#8221;|||60px|false|false&#8221; custom_padding_tablet=&#8221;|30px||30px|false|false&#8221; custom_padding_phone=&#8221;|||30px|false|false&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; custom_css_main_element=&#8221;margin-top:auto;||margin-bottom:auto;&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;80%&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Download your free Business Activity Statements guide<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;|700|||||||&#8221; header_4_text_color=&#8221;#df322a&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>BAS Guide<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>This guide will lead you through everything you need to know about BAS, how it works, what it includes, how to complete it, and when you should submit.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.2&#8243; _module_preset=&#8221;9fef0de2-6715-451a-b102-de7aaad7ea5e&#8221; custom_padding=&#8221;|60px|||false|false&#8221; custom_padding_tablet=&#8221;|30px||30px|false|true&#8221; custom_padding_phone=&#8221;|30px|||false|false&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_code admin_label=&#8221;Gravity Form&#8221; _builder_version=&#8221;4.27.2&#8243; 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