Lodging your BAS correctly is critical for Australian small businesses in 2025–26, with stricter ATO enforcement and high GIC rates (10.78% p.a.) making late or incorrect lodgements costly. Avoid common mistakes like claiming GST on personal expenses, using incorrect GST codes, or missing PAYG obligations. Learn what BAS is, why it matters, and steps to lodge confidently to protect your business from penalties, audits, and cash flow risks.