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Small Business
New BAS lodgement rules for small businesses
10 June 2026Source: Australian Taxation OfficeEffective: 1 July 2025
The ATO has introduced simplified BAS lodgement options for small businesses with annual GST turnover under $10 million.
What this means
Eligible small businesses can now use a simplified BAS form with fewer fields, reducing administrative burden.
Why it matters
Less time spent on BAS preparation means lower compliance costs and more time for practice operations.
Who is affected
Small businesses with annual GST turnover under $10 million, including sole practitioner GPs and small medical practices.
Recommended Action
Check if your practice qualifies for the simplified BAS and speak with your accountant about the best lodgement cycle.
What this means for doctors and medical practices
Sole practitioner GPs and small medical practices often fall under the $10m threshold — the simplified BAS can significantly reduce paperwork.
Original source
Read full article on Australian Taxation Office
