BAS for Amazon Sellers in Australia: Lodgement Cycles, G1, 1A and 1B, and Reconciling Amazon Reports

A business activity statement (BAS) is how a GST-registered business reports its GST to the ATO, and most small businesses lodge it quarterly. For GST, a small business using the simpler BAS reports three amounts: G1 total sales, 1A GST on sales and 1B GST on purchases. If you sell on Amazon.com.au, your Amazon sales, refunds and fees reports are the starting point for those numbers. This is general information, not tax or legal advice; confirm with the ATO or a registered tax agent.

What is a BAS and who lodges one?

A BAS reports GST and can also report PAYG withholding, PAYG instalments, FBT instalments, luxury car tax and wine equalisation tax. A seller with no employees usually reports only GST, and perhaps PAYG instalments if the ATO has set them.

You lodge one if you are registered for GST. A registered business lodges activity statements to report total sales, GST on sales and GST credits. If you are not registered, there is no GST to report. When you must register is covered in GST for Amazon sellers in Australia; the BAS glossary entry has the short definition.

How often do I lodge, and when is it due?

The ATO's reporting options, as shown in its due-dates guidance:

The quarterly periods are July to September, October to December, January to March and April to June. If you lodge online you may get an extra two weeks to lodge and pay, and a registered agent may have more time. Weekend and holiday dates move to the next business day. Dates can change, so check the ATO's current table before you rely on them.

A seller growing fast may prefer monthly reporting. It gives an earlier view of GST owing and avoids a large quarterly bill. Whether that suits you is a question for your agent.

What are G1, 1A and 1B?

For a small business using Simpler BAS, these are the GST labels:

• G1 Total sales. All your sales, including GST-free and input-taxed sales. You must mark whether the figure includes GST.
• 1A GST on sales. The GST you owe on your taxable sales. Enter 0 if there is none.
• 1B GST on purchases. The GST credit you claim on business purchases.

The difference between 1A and 1B is the GST you pay or the credit you receive for the period. Round down to whole dollars, and leave labels blank if they do not apply. Larger or more complex businesses may report more labels than these three, and a tax agent will tell you which method applies to you.

Where do the numbers come from on Amazon?

Amazon is a sales channel, not your accountant. An Amazon staff reply to a seller says fees are exclusive of such taxes and sellers are generally responsible for their own taxes. Amazon publishes its report layouts only inside Seller Central, so this guide describes the categories rather than report names.

A frequent trap is mixing sales by order date with deposits by payment date. Pick one basis with your agent, apply it consistently, and tie the Amazon totals back to your bank statements.

How do I reconcile a period?

1. Choose the period dates and download Amazon's data for exactly those dates, including refunds and adjustments.
2. Total gross sales for the period, split by taxable and any GST-free items, and note whether prices include GST.
3. Calculate the GST on sales. For a GST-inclusive taxable total, one eleventh is GST when the rate is 10%.
4. Total your GST credits from supplier invoices and any Amazon fee invoices that show GST, matching each to its tax invoice.
5. Check that the fees and payouts in the Amazon data reconcile to what reached your bank, allowing for reserves and timing.
6. Record the figures in your bookkeeping, lodge, and file the working papers.

Worked example, with illustrative numbers: your Amazon data for a quarter shows A$44,000 of taxable sales including GST and A$1,100 of refunds including GST. Net taxable sales are A$42,900 including GST, so 1A is A$3,900. You hold supplier tax invoices with A$1,800 of GST. 1B is A$1,800 and you pay A$2,100, before any GST on fees.

What commonly goes wrong with an Amazon BAS?

• Reporting the payout as sales. Deposits are net of fees, refunds and reserves, so they understate G1 and hide the fee credits you may claim.
• Mixing GST-inclusive and GST-exclusive figures. Amazon data can show either; label G1 correctly and keep one basis through the period.
• Claiming GST that was never charged. If your fee invoice shows no GST, there is no credit; do not add 10% yourself.
• Missing refunds. A refund after period end still needs to be picked up in the right period, so keep a running list of adjustments.
• No invoice for a big purchase. A credit on a purchase above A$82.50 including GST needs a tax invoice, and a large stock order is exactly where a missing one hurts.

A monthly mini-reconciliation, even if you lodge quarterly, turns these into small fixes rather than a quarter-end scramble.

How long do I keep the records?

Business.gov.au says most business records must be kept for 5 years from when you got them or completed the transaction, whichever is later, and that GST records are among the required ones. Save the Amazon reports, the working sheet and the invoices for each BAS together. For invoice rules see Amazon Australia tax invoices.

FAQ

Do I need to lodge a BAS if I sell on Amazon? Only if you are registered for GST (or have other obligations reported on a BAS). A registered business lodges activity statements reporting sales, GST on sales and credits.

How often should an Amazon seller lodge a BAS? Most small businesses lodge quarterly. Monthly is for A$20 million turnover or those who choose it, and annual reporting is for voluntarily registered businesses under A$75,000.

What do G1, 1A and 1B mean? G1 is total sales, 1A is GST on sales and 1B is GST on purchases, the credit you claim.

Does Amazon lodge my BAS or send GST to the ATO? No. For goods you sell from stock in Australia, Amazon does not report your GST. Amazon staff say sellers are generally responsible for their own taxes.

Do I report the Amazon payout or the sales? Report sales and GST under the method your agent sets, not simply the bank deposit. Deposits net off fees, refunds and reserves, so they are not the same as G1. Reconcile the two rather than substituting one.

What if my BAS is late? Late lodgement or payment can attract penalties. Contact the ATO or your agent early if you will miss a date.

Next step

Set up a monthly routine: download the Amazon data, file the invoices, and send a reconciled sheet to your agent. If you want help keeping reports and fee lines organised on the Amazon side, Blooprint's Amazon account management can help; lodging stays with you or a registered agent. The Australia hub lists the other tax guides.