Business activity statements (BAS)

The business activity statement (BAS) is a tax reporting requirement for businesses issued by us on either a monthly or quarterly basis. It’s used for reporting and paying goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding tax and other tax obligations.

When you register for an Australian business number (ABN) and GST, we will automatically send you a BAS when it is time to lodge.

All businesses registered for GST are required to lodge a BAS by the due date.  

Next steps:

See also:

If you're an individual or sole trader:

Log in to myGov to lodge your BAS or IAS

If you're a business lodging your own BAS:

Log in to the Business Portal to lodge your BAS

If you're a tax agent lodging a BAS or IAS on behalf of a client:

Log in to the Tax Agent Portal

If you're a BAS agent lodging a BAS on behalf of a client:

Log in to the BAS Agent Portal
Last modified: 06 Sep 2016QC 33678