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Australia (AU)TaxOverview

Tax (AU)

Manage your Business Activity Statement (BAS) obligations, including GST and PAYG withholding.

Tax Module Overview

The Tax module helps you prepare, lodge, and pay your quarterly BAS. It automatically calculates your GST collected, GST paid, and PAYG withholding from your transactions and payroll.

Tabs

TabPurpose
OverviewATO position dashboard — outstanding periods, current quarter estimates
Prepare BAS3-step workflow to prepare, lodge, and pay your next BAS
BAS HistoryView past BAS periods and their status

Overview Tab

The Overview tab gives you an at-a-glance view of your ATO position:

  • GST Position — Net GST owed or refundable
  • PAYG Withheld — Total PAYG withholding outstanding
  • Total ATO Position — Combined amount owed to (or refundable from) the ATO
  • Outstanding Periods — Quarters that have ended and are ready to prepare, with due dates
  • Current Quarter — Estimated GST and PAYG figures for the quarter in progress

Periods that have ended but are not yet past their due date are shown as “Ready to prepare”. Overdue periods show how many days past due they are.

Not Registered for GST?

If your business is not registered for GST, you can still use Rebased for all your accounting needs. The system handles this automatically:

  1. Use “No Tax” or “GST-Free” tax codes on your invoices and bills
  2. GST accounts will remain at $0 — no GST will be collected or paid
  3. BAS will show no GST activity — you can skip or lodge a nil BAS

When you register for GST in the future, simply start using the appropriate GST tax codes on new transactions. Your historical transactions remain unchanged.

Setting Up for Non-GST Businesses

During onboarding, ensure your Linked Accounts are configured correctly:

  • Sales account — Your default income account
  • Purchases account — Your default expense account
  • Tax codes — Default to “GST-Free” or “No Tax” for transactions

This ensures GST accounts (GST Collected, GST Paid) remain at zero until you’re ready to register.

How BAS Works in Rebased

Quarterly Periods

Australian businesses typically lodge BAS quarterly, aligned to the financial year:

QuarterPeriodDue Date
Q1July – September28 October
Q2October – December28 February
Q3January – March28 April
Q4April – June28 July

Rebased automatically detects your next BAS period based on your lock date.

BAS Components

Your BAS includes:

  • GST Collected (1A) — GST on sales invoices
  • GST Paid (1B) — GST on purchase bills
  • Net GST — Amount payable to (or refundable from) the ATO
  • W1 Gross Wages — Total wages paid (if running payroll)
  • W2 PAYG Withheld — Tax withheld from employee wages

3-Step Workflow

  1. Prepare — Review GST and PAYG figures with transaction drill-down, then finalise and lock the period
  2. Lodge — Lodge with the ATO via their online portal, using the ATO-aligned figures and copy buttons in Rebased
  3. Pay — Record your payment (or refund) to clear the BAS Clearing Account

Lock Dates

After finalising a BAS, the lock date automatically advances to the end of that period. This prevents accidental changes to transactions that have already been reported to the ATO.

See Lock Dates for more information.

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Trial BalancePrepare BAS