Do you need to register for GST?
- GST is 10% on most goods and services sold or consumed in Australia
- Register when your GST turnover is A$75,000 or more (A$150,000 or more for non-profit organisations)
- Taxi and ride-sourcing providers must register whatever their turnover
- The test uses the current month plus the previous 11 months, or the current month plus the next 11 months
- Register within 21 days of reaching the threshold. Voluntary registration is possible below it
BAS due dates
The Australian financial year runs from 1 July to 30 June. Quarterly BAS reporters generally lodge and pay by:
- 28 October for July to September
- 28 February for October to December
- 28 April for January to March
- 28 July for April to June
Monthly reporters (GST turnover of A$20 million or more, or directed by the ATO) lodge by the 21st of the following month. Registered agents may have later concession dates, so check the ATO due-dates page.
Superannuation guarantee
The super guarantee rate is 12% of ordinary time earnings from 1 July 2025. The rate that applies depends on when wages are paid, not when they were earned.
Who can prepare a BAS for a fee
Providing BAS services for a fee or reward requires registration with the Tax Practitioners Board as a BAS agent or tax agent. Check the TPB Register before you engage someone.
OmniScope360 builds the cash forecasts and reporting behind every BAS, PAYG and super payment, and your registered agent lodges on numbers that are right.
Sources and a note on advice
Sources (ATO unless stated): Registering for GST (ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst); Due dates for lodging and paying your BAS (ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas); The final SG rate increase is coming on 1 July (ato.gov.au/businesses-and-organisations/small-business-newsroom/the-final-sg-rate-increase-is-coming-on-1-july); Tax Practitioners Board, BAS services (tpb.gov.au/bas-services).
Your facts decide your treatment, and we work them through with you. Write to info@omniscope360.com or book a free call.
Frequently asked questions
What is the GST registration threshold in Australia?
A$75,000 of GST turnover for most businesses and A$150,000 for non-profit organisations. Taxi and ride-sourcing providers must register whatever their turnover.
When is a quarterly BAS due?
Generally 28 October, 28 February, 28 April and 28 July, for the quarters ending September, December, March and June.
What is the superannuation guarantee rate?
12% of ordinary time earnings from 1 July 2025.
Can anyone prepare a BAS for a fee?
No. Providing BAS services for a fee requires registration with the Tax Practitioners Board as a BAS agent or tax agent.