BAS
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BAS Due Dates 2025-26 and What a Registered BAS Agent Does
Missing a Business Activity Statement deadline costs more than most business owners realise. From 1 July 2025, the ATO's failure to lodge penalty is $330 per 28-day period, and it compounds automatically on every BAS you have not lodged, not just the most recent one. Interest charges accrue immediately on any unpaid amount at 10.96% per annum, compounded daily.
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