🇦🇺Australia

GST and BAS Lodgement Penalties

2 verified sources

Definition

Hotels must include GST in rates and file accurately; errors in mixed supplies (e.g., accommodation vs. F&B) or late BAS lead to ATO penalties.

Key Findings

  • Financial Impact: AUD 222 minimum failure-to-lodge penalty per BAS + 4.855% p.a. GIC; 10% GST undercollection risks full liability
  • Frequency: Quarterly/monthly BAS cycles
  • Root Cause: Manual tracking of GST-inclusive rates and tourism levies

Why This Matters

The Pitch: Hotels and motels in Australia face AUD 222+ per late BAS plus GIC. Automation of GST collection and BAS filing eliminates this risk.

Affected Stakeholders

Accountants, General Managers, Revenue Teams

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Short Stay Levy Non-Compliance Fines

AUD 5,000+ minimum penalty per breach plus interest; 7.5% levy on bookings under 27 days (VIC from Jan 2025), 5% on gross revenue (ACT from Jul 2025)

Manual Tourism Tax Reconciliation Delays

20-40 hours/month manual reconciliation at AUD 50/hr = AUD 1,000-2,000/month; plus GIC on late payments

BAS Lodgement Failures from AR Reconciliation

AUD 222 base penalty per late/incorrect BAS + audit adjustment costs (AUD 2k-10k)

GST Tax Invoice Non-Compliance Penalties

AUD 222 per late BAS + compounding GIC at 11.29% (2024-25 rates); typical small hotel: AUD 2,220/year for 10 late lodgements

Lost GST Input Tax Credits on Corporate AR

10% of invoice value (GST component) in delayed payments; e.g., A$200 room = A$18.18 unclaimed GST per disputed invoice

Chargeback Fraud Losses

AUD 100-500 per chargeback + 2-3% processing fees; 1-2% revenue exposure for disputed bookings

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