Estimate what you'll owe (or get back) on your quarterly Business Activity Statement: GST on sales minus GST credits, plus PAYG withholding and PAYG instalments.
| Label | What goes there |
|---|---|
| G1 | Total sales — including GST |
| G2 / G3 | Export sales / other GST-free sales |
| G10 / G11 | Capital / non-capital purchases with GST — input tax credits |
| G | Net GST — GST collected minus credits (refund if negative) |
| W1 / W2 | PAYG withholding — tax withheld from employee wages |
| T1 / T2 | PAYG income tax instalment (income tax paid in advance) |
| 9 | Total of amounts you owe the ATO for the period |
| Periode | Forfaldsdato |
|---|---|
| Q1 — July to September 2026 | 28 October 2026 |
| Q2 — October to December 2026 | 28 February 2027 |
| Q3 — January to March 2027 | 28 April 2027 |
| Q4 — April to June 2027 | 28 July 2027 |
| Monthly lodgers | 21st of the following month |
Lodging through a registered tax agent can extend due dates. Late lodgement attracts failure-to-lodge penalties plus interest (GIC).
The Business Activity Statement is the ATO form that GST-registered businesses use to report and pay GST, PAYG withholding, PAYG instalments and FBT. You generally need to lodge a BAS if you are registered for GST — most small businesses do it quarterly, some monthly or annually.
Quarterly: 28 October, 28 February, 28 April and 28 July. Monthly lodgers report by the 21st of the following month. If your due date falls on a weekend or public holiday, it moves to the next business day. Tax agents often get a deferral.
Total sales go at G1 (including GST). GST-free sales (exports, basic food, some health and education) go at G2/G3. The taxable remainder is divided by 11 to get the GST you collected. The same ÷11 rule applies to purchases for your input tax credits.
If you employ staff, you withhold income tax from their wages (per the ATO's tax tables) and report it at W1/W2. This withheld tax belongs to your employees' tax accounts — you are the collector, and it must be paid to the ATO with your BAS.
When GST credits and other inputs exceed your GST collected, the net GST is negative and the ATO refunds you — usually within about 14 days for electronically lodged BAS. A refund is still a lodgement, not a free pass: missing the due date means penalties even if you owe nothing.
PAYG instalments (T2) are advance payments of income tax on your business or investment income, paid quarterly instead of one big bill at tax time. The ATO sets a default instalment amount based on your last assessment — you can vary it if your income has changed.
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