BAS and GST guides, in plain English

Short answers to the questions that come up at BAS time, each one taken from the ATO's own pages and linked back to them.

Last checked against the ATO on 25 October 2026

1. BAS due dates for 2026-27

   Every quarterly BAS date for 2026-27, the monthly and annual rules, and what happens when a date falls on a weekend.

   Read the guide

2. BAS labels explained: G1, 1A, 1B and the rest

   What G1, 1A and 1B mean, what you end up paying, how to tell if you are on Simpler BAS, and the other labels.

   Read the guide

3. What records the ATO wants you to keep

   How long to keep business records, whether a scan of a receipt counts, and when a purchase needs a tax invoice.

   Read the guide

4. Do I need to register for GST?

   The $75,000 GST threshold, how turnover is measured, the 21 day limit, who must register anyway, and what changes once you do.

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