Private ruling: GST and lodgement of business activity statements
Date of advice: 5 January 2016
Published: March 2016

Ruling: Q1: Are you required to lodge business activity statements (BAS) with the Australian Taxation Office (ATO) for goods and services (GST) tax purposes? Advice Yes. Under subsection 31-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), if an entity is registered or required to be registered for GST it must give to the Commissioner a GST return for each tax period. Under subsection 31-5(2) of the GST Act, the entity must give the return whether or not its net amount for the tax period is zero or it is liable for GST on any taxable supplies that are attributable for the tax period. You are registered for GST and have opted to report your GST on a quarterly basis. Accordingly, you must lodge your quarterly BAS by the due date with the ATO under section 31-5 of the GSt Act. Relevant fact You are registered for the Australian GST and have opted to report your GST on a quarterly basis. You currently have some BAS overdue.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 31-5