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Katrina6206(Initiate)Initiate
23 Oct 2024

Hi all,


I have lodged my company's Sep quarter BAS for FY 2025, but at the beginning of this financial year I noticed that this year's annual return might be lower than 75000 because of the changing of the business structure. I searched online and knew that the due date for electing annual BAS is Oct 28, but since I've already lodged the Sep BAS, am I still able to change the BAS to annually for the FY 2025, or I can only start to report annual BAS since FY 2026?

1,621 views
3 replies
1,621 views
3 replies

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ATO Certified Response
JayneATO(Community Support)Community Support
ATO Certified Response24 Oct 2024

Hey @Katrina6206,


Because you have already lodged the September BAS, you won't be eligible.


You'll need to continue to lodge quarterly until the next financial year.


If you’re eligible for annual lodgements next year, you'll need to get in contact with us before the 28th of October.


Make sure you reach out to us before you lodge any BAS in the new financial year.


Check out the info we have on annual GST reporting.



ashibsaid(I'm new)I'm new
27 Oct 2025

Hi @JaneATO,


I am yet to lodge my BAS for the last quarter, can i still make the change to annual? Also, i tried to call ATO, but it is impossible to get through and talk with someone from ATO to make the change. Are there any specific options after calling their number?

KaraATO(Community Support)Community Support
29 Oct 2025

Hey @ashibsaid,


You should definitely still lodge your BAS by the current due date, as penalties and interest can accrue when returned late. This is regardless of whether you're intending to request a change to the reporting cycle.


Based on what you're saying, I believe you're referring to when and how you report and pay GST. When changing any of your business's roles reporting cycles your business must meet certain requirements and there's specific timeframes.


GST annual reporting cycles:

  • you can only change to annual reporting cycle if you're not required to be registered for GST, this means:
    • your businesses total GST turnover is under $75K for the financial year
    • you're voluntarily wanting to report GST.

You'll need to phone our business line and request the role change.


PAYGW doesn't have an option to report annually.

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Can I change my company's BAS from quarterly to annually after lodging the Sep quarter BAS? | ATO Community