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The most common choice for small businesses in Australia is "When I receive the CASH".
This is when you will receive your BAS from the ATO. If your business turnover is OVER $75,000 you may NOT choose the "Annual" option.
Please note you can only backdate up to 4 years in the past.
Please note the ATO allows registrations with an annual reporting cycle to be backdated only up to the 1st of July 2020.
Please note that you can only backdate up to 4 years in the past. If an earlier date is selected, your registration will be backdated up to 4 years only.