Quick answer
Mobile traders often face their biggest BAS bill in a quiet month, because GST and PAYG from a busy season are due weeks after the takings. Quarterly BAS is due 28 October, 28 February, 28 April and 28 July. Setting GST aside as you trade prevents most problems. If a bill is too big, options include an ATO payment plan or business funding, and ATO debt is considered case by case.
Key points
- Busy summer quarters create large BAS bills due in late February.
- Separating GST into its own account as you trade avoids most BAS stress.
- ATO payment plans keep accruing general interest charge daily.
- Existing ATO debt is considered case by case — say so upfront.
- Quarterly BAS due dates
- 28 Oct, 28 Feb, 28 Apr, 28 Jul
- GST registration
- At $75,000 GST turnover
- ATO debt
- Considered case by case
Here’s the cruel bit of the mobile trader’s calendar. You work flat out from December to February, the takings are the best of the year, and then — just as things quieten down — the BAS for that busy quarter lands. The money that was supposed to cover it has gone on stock, fuel, wages and a well-earned new set of tyres.
Why does the BAS bill arrive at the worst time?
Because GST and PAYG are paid after the quarter they relate to. The ATO’s quarterly BAS due dates are:
| Quarter | Months | Due date |
|---|---|---|
| Q1 | July to September | 28 October |
| Q2 | October to December | 28 February |
| Q3 | January to March | 28 April |
| Q4 | April to June | 28 July |
The ATO notes that online lodgers may get an extra two weeks for some quarters, but not quarter two, because the February date already includes an extension.
For an outdoor trader in the southern states, Q2 often includes Christmas markets and the start of festival season, so the 28 February bill can be the biggest of the year. The same pattern can hit the April BAS after a strong summer.
How do I stop BAS from becoming a problem?
Most BAS stress comes from treating GST as income. It isn’t — you’re collecting it for the ATO. Simple habits help:
- Open a separate tax account and move the GST portion of takings into it weekly.
- Reconcile regularly, so your BAS isn’t a scramble.
- Know your GST position. The ATO says you must register for GST once your GST turnover reaches $75,000, within 21 days.
- Plan purchases. GST credits on big purchases like a van or fit-out reduce what you owe for that quarter. Our guide to buying a work van and the tax that comes with it explains this.
- Keep records clean. Card sales help. See our market stall tax and records guide.
Facing a BAS bill you can’t cover? See if you qualify — fast, free to ask and no credit check.
What if the bill is bigger than the bank balance?
First, lodge on time even if you can’t pay in full. Then look at the options:
- An ATO payment plan. The ATO allows payment plans for many tax debts. Its own guidance notes that debts on a payment plan continue to accrue general interest charge (GIC), which compounds daily, so paying the debt off faster reduces what you pay overall.
- Business funding. Some traders prefer to clear the ATO in full with a business loan or line of credit, then repay the lender. Whether that makes sense depends on the amount, the cost of each option and your cash flow over the following months.
- A mix. Pay part now, arrange a plan or funding for the rest.
A tax bill can be covered with unsecured or line-of-credit funding, usually in the $5k to $500k band for an established trader, with the amount tied to turnover and bank statements. If there’s property in the picture, secured funding from $20k to $5m is another route. Existing ATO debt is considered case by case.
Does an ATO debt stop me getting other finance?
Not automatically. Plenty of good businesses fall behind with the ATO after a big season or a rough patch. What matters is the whole picture: how much, whether it’s on a plan, whether lodgements are up to date and how the business trades. Be upfront about it when you enquire — surprises late in the process cause more trouble than the debt itself. If there are other credit issues too, see bad credit mobile business loans.
Illustrative example: February shock
A festival food trailer has its best December on record. By late February, most of the takings have gone on restocking, wages and a new generator, and the Q2 BAS is larger than the account balance. The owner lodges on time, then compares an ATO payment plan with a short-term business facility sized to be repaid over the autumn. (Illustrative only — the right choice depends on the numbers.)
Plan next season now
Use the event-season planner in the truck-stop calculator and add your BAS as a fixed cost in the months it’s due. It’s the easiest way to see whether the quiet months after your peak can carry the tax bill. For more on getting through the slow stretch, see off-season cash flow.
Should I lodge monthly or quarterly?
Most small mobile businesses lodge quarterly, but some choose to report GST monthly. Monthly lodgement means smaller, more frequent bills, which can suit a business with a very strong peak — the December and January GST is paid in February and March in smaller pieces rather than one lump. It also means more paperwork. Talk to your bookkeeper about which suits your season, and whether your turnover affects the options available to you.
PAYG instalments and income tax
GST isn’t the only thing on the BAS. If you’re in the PAYG instalment system, instalments towards your income tax are usually included too. For a business with a strong summer, those instalments can feel heavy in the quieter quarters. Your accountant can review whether your instalment amount still reflects how the business is going.
Clear the decks and keep trading
A BAS bill shouldn’t derail a good business. Tell us what you owe, when it’s due and how your business trades. Asking is quick and credit-check free, and your details don’t get sprayed across a list of lenders. A real person will look at your situation and call you.
Please answer accurately, including any existing ATO debt. It helps us get the right option on the table first time.
Frequently asked questions
When are quarterly BAS payments due?
The ATO lists 28 October (July to September), 28 February (October to December), 28 April (January to March) and 28 July (April to June). Online lodgers may get a two-week extension on some quarters, but not on the February one.
What if I can't pay my BAS on time?
Lodge on time anyway, then talk to the ATO about a payment plan or look at other ways to pay. The ATO says debts on a payment plan continue to accrue general interest charge, which compounds daily.
Can I use a business loan to pay a BAS debt?
Yes, business funding can be used to pay tax debts. Whether it's the better option depends on the amount, your cash flow and the cost compared with an ATO plan.
Will an ATO debt stop me getting finance?
Not automatically. ATO debt is considered case by case. Being upfront about it — how much, and whether it's on a plan — helps us find the right option.