ATO Community
Legal Database
What's New

Log in to ATO online services

Access secure services, view your details and lodge online.

Search Suggestion:

Log in to ATO online services

Access secure services, view your details and lodge online.

New to GST?

Steps to consider before completing your BAS.

Last updated 14 April 2019

Find out more

Choose a method to complete your BAS
Identify your accounting basis
How to complete your BAS
Additional instructions

See also

When you can claim a GST credit
Tax invoices

QC17458

Tools

Media centre
Forms and instructions
Tax rates and codes
Calculators and tools

Media centre
Forms and instructions
Tax rates and codes
Calculators and tools

Tax information for

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

Help and support

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

About ATO
Careers
Privacy policy
atotv

Other languages

facebook Opens in a new window

X (Twitter) Opens in a new window

Linkedin Opens in a new window

ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).