Business Activity Statement » Lodgement Deadlines


Depending on the turnover of your business and wages paid to employees, activity statements may be lodged monthly, quarterly or annually. Generally for a small business with a number of employees, wages are reported and paid monthly, and GST is reported and paid quarterly.


The lodgement and payment deadlines for activity statements are 28 days following the end of the period, except for the December quarter where additional time is given for lodgement and payment.


There are late lodgement penalties and interest penalties for late payment.


Echo Tax & Accounting can help you with lodgement compliance with our bookkeeping service, or user friendly software and record keeping resources should you wish to prepare your own BAS.