IAS Lodgement Bookkeeping Service
Instalment activity statement preparation and lodgement for businesses with PAYG withholding or PAYG instalment obligations, lodged on time with the ATO.
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What is an IAS
Instalment activity statement lodgement, handled for you
An IAS is a reporting form from the ATO for businesses that need to report PAYG withholding or PAYG instalments. If your annual PAYG withholding is between $25,001 and $1 million, you lodge monthly. Your IAS reports gross wages and the PAYGW (tax withheld from payroll), payable by the 21st of the following month.
An IAS typically covers:
IAS vs BAS
What's the difference between an IAS and a BAS?
In simple terms, the key difference is GST. If your business is registered for GST, you'll generally lodge a Business Activity Statement (BAS). If you're not registered for GST, or your PAYG obligations sit outside your BAS cycle, you may lodge an Instalment Activity Statement (IAS).
Instalment Activity Statement (IAS)
Business Activity Statement (BAS)
Some businesses lodge both. If you're not sure what applies to you, book a free consultation and we'll confirm your obligations and reporting cycle.
What's included
IAS lodgement support from preparation to submission
PAYG withholding review
Confirm withholding amounts align with payroll records and STP reporting. Check employee and contractor payment summaries for the period.
PAYG instalment checks
Review ATO-issued instalment amounts or rates. Confirm whether a variation is appropriate based on current income.
Prepare and lodge
Prepare the IAS figures and supporting documentation. Lodge with the ATO and confirm once submitted.
Clear updates
Confirm what was lodged, amounts payable, and the next due date. Summary of what's complete and any follow-up actions.
Need ongoing support beyond IAS cycles? Explore our Bookkeeping Services →
Note: We provide compliance support and IAS/BAS-related services within BAS agent scope. We do not provide tax advice or prepare tax returns. For income tax and tax returns, we can liaise with your accountant where needed.
Who lodges an IAS
Do you need to lodge an instalment activity statement?
If the ATO has sent you an instalment activity statement, you are required to lodge it by the due date, even if the amount is nil. Common scenarios where an IAS applies include the following.
Not sure if an IAS applies to your situation? We can review your setup and confirm which form applies during a free consultation.
Get your IAS lodged on time, every period
Book a free consultation and we'll review your PAYG obligations, reporting frequency, and what's needed to get started.
FAQ
IAS Lodgement FAQs
Common questions about instalment activity statements, PAYG obligations, lodgement deadlines, and how IAS differs from BAS.
An IAS is a form issued by the ATO for businesses and individuals who need to report PAYG withholding, PAYG instalments, or FBT instalments, but are not registered for GST. It covers a narrower set of obligations than a BAS.
The main difference is GST. A BAS is for GST-registered businesses and covers GST plus PAYG obligations. An IAS is for businesses not registered for GST, covering PAYG withholding and PAYG instalments only.
Yes. If your business is registered for GST on a quarterly cycle but withholds more than $25,000 in PAYG annually (medium withholder), you may need to lodge a monthly IAS for the two non-quarter months and a quarterly BAS for the third month.
Monthly IAS is generally due on the 21st of the following month. Quarterly IAS follows the same schedule as quarterly BAS, due on the 28th of the month after the quarter ends. Using a registered BAS agent may provide additional lodgement time for quarterly returns.
The ATO may apply failure-to-lodge penalties, plus general interest charge on any outstanding amounts. Penalty amounts are set by the ATO and may change each year. Even if you have nothing to report, you still need to lodge a nil IAS by the due date.
Yes. If the ATO has issued you an IAS for the period, you must lodge it by the due date even if the amounts are nil. Failing to lodge a nil statement can still attract penalties.
We can review whether a variation is appropriate based on your current business or investment income. If your income has changed significantly, varying your instalment can help manage cash flow. The variation must be made on or before the instalment due date.
Yes. We're based in Clyde North and provide IAS and bookkeeping support across Melbourne, including the south eastern suburbs and surrounding metro areas. Many clients work with us remotely using Xero or MYOB.
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