GST registration and BAS electronic lodgement in 2025
How GST registration, BAS lodgement cycles, myGovID and ATO Online services fit together — and what your invoicing and accounting software needs to capture so each BAS lodges in minutes rather than days.
GST registration: the $75,000 threshold
GST registration is mandatory once your projected or current GST turnover crosses $75,000 in a rolling twelve-month window. The threshold is calculated on GST turnover — broadly your taxable and GST-free supplies, excluding input-taxed financial supplies — not on profit. Not-for-profit organisations have a higher threshold of $150,000. Taxi, ride-sourcing and limousine drivers must register regardless of turnover. Voluntary registration is open below the threshold and often makes sense if you have significant business inputs subject to GST that you want to recover as input tax credits. Registration is straightforward: a single online form through ABR Online Services that adds the GST role to your existing ABN registration. The role assignment is usually effective from the day you submit, but you can backdate up to four years if you discover you should have been registered earlier.
BAS lodgement cycles: quarterly, monthly, annual
Once GST-registered, you lodge a Business Activity Statement (BAS) at the end of each BAS period. The default for small and medium businesses is quarterly lodgement — periods ending 30 September, 31 December, 31 March and 30 June. Businesses with GST turnover over $20 million lodge monthly. Very small registrants who chose the simplified GST option lodge annually. Each BAS sums G1 (total sales), the GST-on-sales subtotals, G10 and G11 (capital and non-capital purchases) and the GST-on-purchases subtotals, plus PAYG withholding totals from STP reporting, PAYG instalments and any other obligations. The net payable or refundable is calculated automatically, and lodgement happens through ATO Online services, your tax agent's portal, or directly via SBR-enabled accounting software.
myGovID and Relationship Authorisation Manager
myGovID is the Australian government's digital identity service — the authentication you use to access ATO Online services, ABR, Business Hub and most other federal government services. It replaced the older AUSkey credential in 2020. To act on behalf of your business, you also need to be authorised in Relationship Authorisation Manager (RAM), which links your myGovID to the businesses you can act for and the level of authorisation (principal, full or basic). Setting up myGovID is a one-time process on your phone (download the app, verify identity documents at standard or strong identity strength, link to your TFN). RAM authorisations are set up once per business per principal — typically the company director or sole trader sets themselves up as principal, then authorises additional users (bookkeeper, BAS agent) with appropriate scopes.
ATO Online services and the BAS lodgement flow
ATO Online services for business is the primary web portal for lodging BAS, viewing prefilled data and managing accounts. After logging in with myGovID via RAM, you see a dashboard with each open obligation: the current BAS period, the PAYG withholding obligation, FBT instalments where applicable. Clicking into the BAS opens a form with each G-code line — G1 through G20 — pre-populated where the ATO has data (typically PAYG withholding from STP, in some cases imported goods GST from Customs). You review, adjust where the prefill doesn't match your accounting records, attach any explanatory notes, and lodge. The system computes the net payable and offers payment options (direct debit, BPAY, credit card with surcharge). Lodgement confirmation arrives by email within minutes.
Standard Business Reporting (SBR): direct from your software
Most modern Australian accounting software (Xero, MYOB, QuickBooks Online, 4invoices) embeds Standard Business Reporting (SBR) connectivity — a direct SOAP/REST channel to the ATO that lets the software lodge the BAS without leaving the software interface. You see the BAS form natively, the figures come straight from your ledger, you click 'lodge' and the software handles the SBR transport, signature and authentication via your myGovID. The lodgement receipt is stored against the BAS period in your software for audit purposes. SBR is the cheapest, fastest path for businesses comfortable with their own bookkeeping; it eliminates the manual step of transcribing BAS figures into the ATO portal.
Common BAS errors and ATO compliance review
The ATO runs continuous data matching on lodged BAS figures against third-party data: bank account inflows, ATO-prefilled PAYG withholding from STP, import data from Customs, payment processor data from Stripe / PayPal / Afterpay. Common errors that trigger review: G1 (total sales) reported substantially below bank inflows for the period; GST-on-purchases substantially above industry benchmarks for your ANZSIC code; PAYG withholding totals not matching STP-reported wages; missing BAS periods from prior quarters. When the ATO opens a review, you get a notice with the discrepancy data — typically a 28-day window to respond. Modern accounting software pre-runs many of these checks at BAS preparation time, flagging issues before lodgement so the BAS lodges cleanly.
BAS agents and the registered tax practitioner channel
Many small businesses lodge BAS through a registered BAS agent or tax agent rather than directly. Registered BAS agents are licensed by the Tax Practitioners Board and operate under a code of professional conduct, including continuing professional development requirements and professional indemnity insurance. Working with a BAS agent gives you a four-week lodgement extension on standard BAS deadlines (a material cash-flow consideration), defers compliance-review correspondence through the agent, and surfaces optimisation opportunities like fuel tax credits and small-business concessions that DIY lodgers often miss. Your accounting software can grant the BAS agent SBR access through RAM, so they lodge directly from your records without rekeying.
BAS lodgement cycles
Frequently asked questions
When do I have to register for GST?
Once your projected or current GST turnover crosses $75,000 in a rolling twelve-month window. Not-for-profits have a $150,000 threshold. Taxi, ride-sourcing and limousine drivers must register regardless of turnover. Below the threshold registration is voluntary and is often worthwhile if you have significant input tax credits to claim.
Can I lodge a BAS without myGovID?
Practically no — myGovID plus RAM is the only authentication channel for ATO Online services for business. The legacy paper-form channel still exists but is reserved for exceptional cases (declared natural disasters, accessibility accommodations). If you don't yet have myGovID set up, the ATO can also accept lodgement through a registered BAS agent who has their own credentials.
What is the difference between SBR and ATO Online services?
SBR (Standard Business Reporting) is a machine-to-machine channel — your accounting software lodges the BAS directly via SBR without you opening a browser. ATO Online services for business is the web portal you log into manually to lodge the same BAS. Both produce the same legal lodgement; SBR is faster and is the default for businesses with Xero, MYOB, QuickBooks or 4invoices, while ATO Online is the fallback for manual lodgement.
What happens if I lodge the BAS late?
The ATO applies failure-to-lodge (FTL) penalties calculated per 28-day block past the due date, scaled to entity size. For small businesses (turnover under $1m), the per-block penalty is one penalty unit; for medium ($1m-$20m) it is two units; for large ($20m+) it is five units. Penalty units adjust periodically — at 2025 rates one unit is several hundred dollars. The ATO will also apply general interest charge on unpaid GST from the due date until paid. Lodging on time even if you can't pay immediately stops FTL — you can apply for a payment plan separately.
Can my BAS agent lodge from my Xero or MYOB?
Yes, this is the standard pattern. You authorise the BAS agent in RAM (Relationship Authorisation Manager) with the appropriate scope, then in Xero/MYOB you invite the agent to your file with BAS preparation permissions. The agent reviews the figures, makes any required adjustments, and lodges via SBR through their own credentials. You get a lodgement notification in your accounting software within hours of the agent lodging.