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BAS lodgment

Due dates for lodging and paying your BAS
The due date for lodging and paying is displayed on your business activity statement (BAS). By lodging online you may be eligible for a two week deferral to lodge and pay.
Lodging and paying your BAS
You can lodge and pay electronically, by mail or on the phone (for nil activity statements). You can pay electronically, by mail or in person at Australia post. You must lodge and pay on time to avoid penalties. If you can't lodge or pay by the due date, contact us as soon as possible.