Simpler BAS for small organisations

If you are a new small business, you can start using the simpler BAS ahead of the full implementation date of 1 July 2017.

To start reporting GST using the simpler BAS, you need to have:

  • Started your business and registered for GST on or after 19 January 2017
  • An annual turnover of less than $2 million.

With the simpler BAS, you only need to report:

  • GST on sales
  • GST on purchases
  • Total sales

Visit Simpler BAS at the ATO to see how this works.