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  • How to lodge your BAS

    You have several options for lodging your business activity statements (BAS) and reporting your goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding tax and other taxes to us.

    Even if you can't pay by the due date, you still need to lodge your BAS on time. This will give you certainty of your position with us and shows you're aware of your obligations and doing your best to meet them.

    On this page:

    See also:

    Lodgment options

    Lodge online

    Most businesses that lodge their own BAS prepare and lodge online. Lodging your BAS electronically is a quick, easy and secure and means you:

    • can lodge at a time that's convenient to you
    • may receive an additional two weeks to lodge and pay your BAS – see our two-week deferral offer
    • may get a faster refund
    • get help to avoid mistakes
    • can review your BAS before lodging, and check that the amount calculated equals what you expect to pay or receive.

    How to lodge online

    There are several options to lodge online, including:

    Watch:

    Media: Lodge your BAS online
    http://tv.ato.gov.au/ato-tv/media?v=bd1bdiunqju491External Link (Duration: 0:30)

    See also:

    Lodge through your tax or BAS agent

    If you have a registered tax or BAS agent they can lodge, vary, and pay on your behalf through their preferred electronic channel.

    When you use an agent:

    • they can view BAS and reminder messages sent to you via their online service
    • you can still access your BAS through Online services for business or myGov even if your agent is managing them on your behalf.

    See also:

    Lodge by mail

    Mail your original, completed BAS, using the pre-addressed envelope provided in your BAS package.

    If you make a mistake on your paper BAS, you can use white-out to make changes.

    If you misplace the pre-addressed envelope, send your BAS to:

    Australian Taxation Office
    Locked Bag 1936
    ALBURY  NSW  2640

    If you've lost or haven't received your paper BAS, you can get a copy by phoning us on 13 28 66.

    Note: Mail isn't an option if you are lodging your BAS using an online channel.

    Nothing to report ('nil' BAS)

    You can only use this service if you have nothing to report for the period and need to lodge your BAS as 'nil'.

    You can lodge your 'nil' BAS:

    • online
    • by phone on 13 72 26
      • this is an automated service and you can call anytime (24 hours a day, seven days a week)
      • you will need to have your BAS document identification number (DIN) handy
       

    Where's my BAS?

    How you lodge your BAS determines how you receive statements. For example, if you lodge through Online services for business, your next statement will be available there.

    If you use our online services, we will notify you by email 21 days before the due date when your BAS is available, so make sure your contact details are up to date.

    A single electronic lodgment will change how the next BAS is issued. Once you lodge online, your BAS will be sent electronically.

    See also:

    Last modified: 09 Apr 2021QC 33692