BAS & GST Lodgement in Manly: What Business Owners Need to Know
Clear guidance on GST thresholds, BAS due dates, PAYG obligations and keeping your Manly business accurately lodged with the ATO. Sydney accounting support for small businesses
Content reviewed and verified by Graham Chee, with FCPA-led practice at Local Knowledge, Mascot NSW. Continuous CPA Australia member since 1986. Prior career at Goldman Sachs, BNP Investment Management and Merrill Lynch.. Last reviewed October 2026. Next review scheduled for January 2027.
TL;DR
Clear guidance on GST thresholds, BAS due dates, PAYG obligations and keeping your Manly business accurately lodged with the ATO. [Sydney accounting support for small businesses](https://www.sydney.accountants)
Key Takeaways
- The GST registration threshold is $75,000. A business must generally be GST-registered when its current or projected GST turnover reaches $75,000. The threshold is $150,000 for a non-profit organisation. Taxi, limousine and ride-sourcing drivers generally have to be GST-registered regardless of turnover. Registration is normally required within 21 days of becoming aware that the threshold will be reached.
- The threshold is based on GST turnover, not profit. GST turnover broadly includes taxable and GST-free business sales but excludes GST itself, input-taxed sales and some sales that are not part of ordinary business activity. A busy summer or event period around Manly can push projected turnover over the threshold earlier than expected.
- Quarterly reporting is common for smaller businesses. Businesses with GST turnover below $20 million will generally report GST quarterly unless the ATO requires monthly reporting or the business chooses it. The standard quarterly dates are 28 October for July to September, 28 February for October to December, 28 April for January to March, and 28 July for April to June.
- Monthly reporting is generally required from $20 million. Businesses with GST turnover of $20 million or more usually lodge monthly, with the BAS generally due on the 21st of the following month. Smaller businesses may choose monthly reporting where regular GST refunds or closer cash-flow control make it useful. The date printed in the ATO account or statement should always be checked because concessions and calendar adjustments can apply.
- PAYG withholding and PAYG instalments are different. PAYG withholding is tax withheld from wages and certain other payments. Small withholders with annual withholding of $25,000 or less generally pay quarterly, medium withholders from $25,001 to $1 million generally pay monthly, and large withholders over $1 million have more frequent payment obligations. PAYG instalments are prepayments towards the business owner's or company's expected income tax, with the rate, amount and cycle advised by the ATO.
BAS and GST lodgement without the stress
The direct answer for Manly business owners
Manly businesses generally need to be GST-registered when current or projected GST turnover reaches $75,000, then lodge a Business Activity Statement monthly, quarterly or annually as directed by the Australian Taxation Office. Standard quarterly BAS due dates are 28 October, 28 February, 28 April and 28 July, while a monthly BAS is generally due on the 21st day of the following month.
Graham Chee, FCPA, CPA, GRCP and GRCA, leads the work as principal of Local Knowledge Pty Ltd, a CPA public practice and registered tax agent established in Mascot in 2003. Graham brings FCPA-grade compliance and institutional experience from Goldman Sachs, BNP Investment Management and Merrill Lynch, while keeping the day-to-day explanation practical and easy to follow.
Sydney Bookkeeping is the service site through which this guidance is provided bookkeeping support for North Sydney businesses. All engagements and professional services are delivered by Local Knowledge Pty Ltd, not by a separate Manly entity.
Whether you run a cafe near The Corso, a trade business serving the Northern Beaches, a retail shop around Manly Wharf or a growing startup working from home, the goal is the same: keep the books sorted, protect cash flow and lodge the right figures by the right date.
Six BAS and GST points to understand
What you need to know before the next due date
The GST registration threshold is $75,000. A business must generally be GST-registered when its current or projected GST turnover reaches $75,000. The threshold is $150,000 for a non-profit organisation. Taxi, limousine and ride-sourcing drivers generally have to be GST-registered regardless of turnover. Registration is normally required within 21 days of becoming aware that the threshold will be reached.
The threshold is based on GST turnover, not profit. GST turnover broadly includes taxable and GST-free business sales but excludes GST itself, input-taxed sales and some sales that are not part of ordinary business activity. A busy summer or event period around Manly can push projected turnover over the threshold earlier than expected.
Quarterly reporting is common for smaller businesses. Businesses with GST turnover below $20 million will generally report GST quarterly unless the ATO requires monthly reporting or the business chooses it. The standard quarterly dates are 28 October for July to September, 28 February for October to December, 28 April for January to March, and 28 July for April to June.
Monthly reporting is generally required from $20 million. Businesses with GST turnover of $20 million or more usually lodge monthly, with the BAS generally due on the 21st of the following month. Smaller businesses may choose monthly reporting where regular GST refunds or closer cash-flow control make it useful. The date printed in the ATO account or statement should always be checked because concessions and calendar adjustments can apply.
PAYG withholding and PAYG instalments are different. PAYG withholding is tax withheld from wages and certain other payments. Small withholders with annual withholding of $25,000 or less generally pay quarterly, medium withholders from $25,001 to $1 million generally pay monthly, and large withholders over $1 million have more frequent payment obligations. PAYG instalments are prepayments towards the business owner's or company's expected income tax, with the rate, amount and cycle advised by the ATO.
Lodging and paying are separate obligations. A BAS should still be lodged on time even if the business cannot pay the full amount. Interest and penalties may apply to overdue amounts, but early contact with the ATO or a registered tax agent can help the business understand the available options.
How the BAS cycle works in a real Manly business
From daily transactions to a lodged statement
A BAS is the summary of several records already moving through the business. It may include GST on sales at label 1A, GST credits on eligible purchases at label 1B, PAYG withholding at the W labels and PAYG instalments at the T labels.
Consider a cafe near Manly Beach. The point-of-sale system records food, coffee and other sales, but the GST treatment may not be the same for every item. Delivery platforms and merchant providers may deposit sales after deducting fees. Recording only the net bank deposit can understate sales and hide the GST attached to service fees.
For a Manly sparky or builder, common issues include deposits, progress claims, tools, materials, subcontractors, vehicles and private-use adjustments. Loan repayments are also often coded incorrectly: the principal component does not carry GST, while interest is generally input taxed.
A growing startup may have software subscriptions, overseas suppliers, investor funds and director expenses. Capital introduced by an owner is not sales income the STP Phase 2 payroll reporting guide. Wages do not contain GST, and neither do superannuation contributions. Overseas invoices also need to be reviewed rather than treated as ordinary Australian GST purchases by default.
Before lodgement, we reconcile the bank accounts, sales, purchases, payroll, GST control accounts and prior BAS balances. We also check whether the business reports GST on a cash or non-cash basis. This creates reasonable assurance that the statement agrees with the underlying records and that unusual items have been considered.
Payroll must also line up with Single Touch Payroll reporting. Fair Work Ombudsman rules generally require employee records to be kept for seven years, while the ATO generally requires relevant tax records to be retained for five years. For companies, BAS work does not replace ASIC obligations such as reviewing the annual statement, paying the annual review fee and passing a solvency resolution.
Common BAS errors we fix
Small coding problems can flow through to large reporting differences
The most common problems are usually practical bookkeeping issues rather than complicated tax questions.
We regularly review net merchant deposits recorded as total sales, duplicated bank-feed transactions, GST claimed without a valid tax invoice, private spending coded as a business purchase and GST applied to wages, superannuation, loan principal or owner drawings.
Other frequent issues include missing cash sales, incorrect GST treatment of GST-free or input-taxed income, supplier credits entered twice, capital purchases treated as routine expenses, and payroll figures that do not match Single Touch Payroll records.
We also see businesses cross the $75,000 GST threshold without noticing, particularly where turnover rises quickly over summer or a Manly trade business wins a larger contract. Waiting until the end of the financial year to check turnover can lead to missed registration and BAS obligations.
Our review is systematised but principal-led. Every file receives FCPA sign-off from Graham Chee and is handled under the professional and ethical requirements applying to CPA Australia members and registered tax agents.
Recommended steps for staying on top of BAS
A simple four-step approach
Check your GST position
Review current and projected GST turnover, your GST start date, cash or non-cash reporting basis, and whether the ATO has placed the business on a monthly, quarterly or annual cycle.
Keep the books current
Reconcile bank and credit-card accounts, issue complete sales invoices, collect supplier tax invoices and keep payroll reporting up to date. Regular bookkeeping makes the BAS easier to check and helps you see the coming cash-flow commitment.
Review before lodgement
Check sales, GST collected, GST credits, PAYG withholding and PAYG instalments against the ledger, payroll reports and prior statements. Investigate unusual balances rather than carrying them into the next quarter.
Lodge, plan and retain records
Lodge by the date shown by the ATO, set aside funds for payment and retain the supporting records. A registered tax agent may have access to different lodgement dates for eligible clients, but these should be confirmed for the individual business.
BAS questions Manly owners commonly ask
Plain-English answers for the day-to-day
Q.Does the $75,000 GST threshold mean revenue or profit?
It refers to GST turnover, not profit and not the balance left in the bank. GST turnover broadly covers relevant business sales before expenses. Both current turnover and projected turnover should be watched, especially if seasonal trade or a new contract is likely to lift annual sales.
Q.When is my quarterly BAS due?
The standard ATO dates are 28 October, 28 February, 28 April and 28 July. If a date falls on a weekend or public holiday, the deadline generally moves to the next business day. Eligible clients of registered tax agents may receive different dates, so use the date confirmed for your business rather than assuming an extension applies.
Q.What happens if I cannot pay the BAS by the due date?
Lodge the BAS on time if possible, even when you cannot pay the full amount. The ATO may charge general interest and may apply penalties. A registered tax agent can help you confirm the debt and discuss available payment options with the ATO, but approval is not guaranteed.
Q.Can I claim GST on every business expense?
No. The business generally needs to be GST-registered, the purchase must relate to business activity, GST must have been charged, and a valid tax invoice is normally needed for purchases above $82.50 including GST. Wages, superannuation, loan principal and many bank charges do not include claimable GST. Private-use portions must also be excluded or adjusted.
Q.Do I still need payroll work if Single Touch Payroll has been filed?
Yes. Single Touch Payroll reporting does not replace the BAS. Gross wages and PAYG withholding should be reconciled between payroll reports, the general ledger, Single Touch Payroll records and the BAS. Employers also need to meet Fair Work record-keeping rules and separate superannuation due dates.
Current authority references
Where the rules and due dates come from
The Australian Taxation Office publishes GST registration rules, BAS reporting cycles and lodgement dates at ato.gov.au. See the ATO guidance on registering for GST, lodging business activity statements, PAYG withholding and PAYG instalments.
Fair Work Ombudsman guidance on employee records and payslips is available at fairwork.gov.au. Company annual review and record-keeping information is available from the Australian Securities and Investments Commission at asic.gov.au.
Thresholds and administrative dates can change. The date displayed in the business's ATO account, activity statement or registered tax agent portal should be checked before relying on a general calendar.
Get your next Manly BAS sorted
Principal-led support from a registered tax practice
BAS work is easier when the records are checked step by step rather than left until the due date. Local Knowledge Pty Ltd can review your GST position, reconcile the books, prepare the activity statement and explain what is payable in clear terms.
The practice has been principal-led since 2003, with FCPA sign-off on every file and work performed in line with the CPA Code of Ethics. Contact our team for personalised guidance on your Manly business's BAS, GST, PAYG withholding and PAYG instalment obligations.
About the Author
Graham Chee, FCPA, CPA, GRCP, GRCA
Principal and Founder, Local Knowledge
Graham Chee is the principal and founder of Local Knowledge, an FCPA-led Australian practice that brings institutional-grade compliance, investment-structure and intellectual-property experience directly to owner-managed businesses. Graham is a Fellow of CPA Australia (FCPA since November 2005, continuous CPA member since 1986) and holds the OCEG Governance, Risk & Compliance Professional (GRCP) and Governance, Risk & Compliance Auditor (GRCA) designations. His prior career includes senior roles at Goldman Sachs, BNP Investment Management and Merrill Lynch. Graham was previously portfolio manager of the Asian Masters Fund (IPO December 2007 – 31 December 2009), which returned +29% in AUD terms versus the MSCI Asia Pacific (ex Japan) benchmark. He signs off on 100% of client files personally.
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General information only and current rules should be confirmed for your circumstances. Every business is different. Local Knowledge Pty Ltd can provide advice based on your records and reasonable assurance through professional review, but does not guarantee a particular tax, ATO or commercial outcome.
Graham Chee FCPA, CPA, GRCP, GRCA · Principal, Local Knowledge · Mascot NSW · CPA-signed files