BAS Lodgement Guide: How to Prepare Your Quarterly BAS
In short: In Australia, a sole trader or small business registered for GST lodges a BAS every quarter, due on the 28th of the month after the quarter ends (28 February for the December quarter). To prepare it, reconcile the quarter's receipts, check GST on sales (1A) against GST on purchases (1B), export a report of the totals, then lodge and pay any GST owed by the due date.
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