For businesses on a quarterly BAS payment schedule for the ATO. Payment is required for the previous quarter’s transactions.
Your GST reporting and payment cycle will be one of the following:

• Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly.
• Monthly – if your GST turnover is $20 million or more.
• Annually – if you are voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profit bodies).