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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) to us.

    Most businesses that lodge their own BAS choose an online option. A penalty may apply if you don't lodge on time. Even if you can't pay, lodge on time to avoid this extra cost.

    See also:

    Lodgment options

    Lodge online

    Lodging your quarterly BAS online means you may be eligible for a concession, giving you an extra two weeks to lodge and pay.

    Each of the following online options will step you through the process as you go:

    • Online services for individuals and sole traders (accessed through myGov) – allows you to manage your tax and super in one place.
    • Business Portal – a secure ATO website used to manage your business tax affairs online. To access the Business Portal after 27 March 2020, you will need to use myGovID. You will no longer be able to use AUSkey or Manage ABN connections (your myGov login when your account is linked to an ABN).
    • SBR-enabled softwareExternal Link – allows secure online lodgment directly from financial, accounting or payroll software, and often integrated with business software that's tailored to specific industries. See the different forms availableExternal Link.

    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 activity statements sent to your myGov Inbox
    • you can still access your activity statement through the Business Portal or myGov even if your agent is managing them on your behalf.

    See also:

    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 activity statement document identification number (DIN) handy

    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.

    Receiving statements

    The method you use to lodge your BAS will determine how you receive statements in future. For example, if you lodge through the Business Portal, your next statement will be available in the Business Portal.

    We will notify you by email when your activity statements are available, so make sure your contact details are up to date.

    Last modified: 28 Feb 2020QC 33692