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BAS payments

Due dates for lodging and paying your BAS
The due date for lodging and paying is displayed on your business activity statement.
Help for small businesses experiencing short-term financial difficulties
Our support for small businesses experiencing short-term financial difficulties may include flexible and interest-free payment plans.
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. Usually, arrangements can be made to pay your tax debt over an extended period. If you're a business, you can lodge your business activity statements online or use a paper form. Lodging online is quicker and most quarterly lodgers get an extra two weeks to lodge (terms and conditions apply). We'll issue your business activity statement before the end of your reporting period, which is usually every three months or every month. If you've lost or haven't received your paper activity statement, you can obtain a copy by phoning us on 13 28 66.