What is a BAS?
Understand what a business activity statement is and what small businesses may report through it.
Summary
A business activity statement, or BAS, is used by registered businesses to report and pay obligations such as GST, PAYG instalments, PAYG withholding and other taxes where applicable.
What this means
A BAS is not only about GST. The items on a BAS depend on the business registrations and circumstances.
Businesses need accurate records to complete the BAS correctly and lodge by the relevant due date.
Typical actions
- Check which tax roles are reported on your BAS.
- Keep GST, PAYG and sales records up to date.
- Reconcile records before lodging.
- Lodge and pay by the due date.
Official ATO sources
Last checked: 20 June 2026
Business activity statements
Explains what BAS is and what it may report.
GST
Explains GST obligations that may be reported on BAS.
PAYG instalments
Explains PAYG instalments that may appear on activity statements.
Related questions
- What is GST?
- What are PAYG instalments?
- What is PAYG withholding?
- What records does a business need to keep?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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