If you are a business registered for GST, you need to lodge a business activity statement (BAS).
Your BAS will help you report and pay your:
- goods and services tax (GST)
- pay as you go (PAYG) instalments
- PAYG withholding tax
- other taxes.
When you register for an Australian business number (ABN) and GST, we'll automatically send you a BAS when it is time to lodge.
Media: Lodging and paying on time
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunnywwjwExternal Link (Duration: 1:04)
It's important to lodge your BAS and pay in full any amounts owed by the due date.
You've several options for lodging your BAS and reporting your goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding tax and other taxes to us.
For more information, you can refer to:
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 2 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:
- Online services for individuals and sole traders (accessed through myGov) – allows you to manage your tax and super in one place.
- Online services for business – a secure ATO website used to manage your business tax affairs online.
- SBR-enabled software – allows secure online lodgment directly from financial, accounting or payroll software, and often integrated with business software that's tailored to specific industries.
Media: Lodge your BAS online video 2
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunqju491External Link (Duration: 00:33)
For more information, refer to two week lodgment concession – terms and conditions.
A registered tax or BAS agent 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.
You can visit the Tax Practitioners Board to find a registered agentExternal Link.
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 1936
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.
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:
- 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'll need to have your BAS document identification number (DIN) handy.
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'll 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.
Find our more information on how to update your details.Options for lodging your business activity statements (BAS) to report and pay your taxes including GST and PAYG.