What your BAS is
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.
Media: Lodging and paying on time
https://tv.ato.gov.au/media/bi9or7orzuap9iExternal Link (Duration: 1:04)
Lodgment options
It's important to lodge your BAS and pay in full any amounts owed by the due date. We have 3 lodgment options:
Lodge online
Most businesses that lodge their own BAS will prepare and lodge it online. Lodging your BAS online is quick, easy and secure.
Most taxpayers will receive an email notification when their BAS is available, if they lodged through Online services for individuals and sole traders or Online services for business.
Online lodgment 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
- get alerts to help you avoid mistakes
- can review your BAS before lodging and check that the amount calculated equals what you expect to pay or receive
- may get a faster refund.
If your GST turnover is $20 million or more, you must loge online.
How to lodge online
There are several options to lodge online:
- Online services for individuals and sole traders is accessed through myGov and allows you to manage your tax and super in one place.
- Online services for business is 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. It is often integrated with business software that's tailored to specific industries.
Once you lodge online, all your future BAS will be sent to you electronically.
Media: Lodge your BAS online
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunqju491External Link (Duration: 0:33)
Lodge through your tax or BAS agent
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 individuals and sole traders or Online services for business, even if your agent is managing them on your behalf
- you may receive extra time to lodge and pay.
You can visit the Tax Practitioners Board to find a registered agentExternal Link.
Lodge by mail
If you use a paper BAS, we'll send you the appropriate one before you need to lodge it. Complete the original BAS form we send you and return it to us.
If you make a mistake on your paper BAS, you can use white-out to make changes.
Mail your completed BAS using the pre-addressed envelope provided in your BAS package.
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. You can also consider lodging online so you don't have to wait.
Where's my BAS?
How you lodge your BAS determines how you receive future BAS. For example, if you lodge through:
- Online services for individuals and sole traders or Online services for business – your BAS are generally available one week after the generation date. You'll find them on the Lodgments tab under Not lodged or History. Most taxpayers will receive an email notification 21 days before the due date that your BAS is available, so make sure your email details are up to date.
- A registered tax or BAS agent electronically – your agent will be able to view, revise and lodge your BAS through Online Service for Agents or SBR enabled software using the Practitioner Lodgment Service. BAS are usually available electronically to your agent one week after they are generated.
- Mail – It may take up to 3 weeks after the generation date to receive your BAS by mail. If you haven't received your BAS, you need to contact us. You can't use a sample BAS to lodge, as it isn't unique to you.
How to pay
For more information see Due dates for lodging and paying your BAS.
Nothing to report ('nil' BAS)
Even if you have nothing to report for the period, you still need to lodge your BAS as 'nil' by the due date.
Lodge nil BAS online
From your online BAS, select Prepare then Prepare as nil.
Lodge nil BAS by phone
You can lodge a nil BAS using our automated phone service. Phone 13 72 26 anytime (24 hours a day, 7 days a week).
You can use this service:
- for current or overdue statements
- to lodge up to 3 statements at a time.
Before phoning, make sure you have your:
- tax file number (TFN) or Australian business number (ABN)
- BAS document ID number.
You can find your ABN and BAS document ID at the top right-hand corner of your BAS.
You can't lodge by phone if:
- you're lodging an annual GST return (BAS P)
- you report GST by instalments
- you want to vary a statement to 'nil'
- your statement has a pre-printed amount or rate that is greater than zero at labels F1, G21, T2, T7 or 7A.
If you don't need to be registered anymore
If you've had nothing to report and have been lodging ‘nil’ BAS for a while, consider reviewing whether your GST and other obligations are still required.
Cancelling your registration when you no longer need it (for example, if you're selling or closing your business) is not only required, but will ensure you stop receiving further BAS.
However, make sure you’ve met all your tax and super lodgment, reporting and payment obligations before you cancel them.
For more information see Cancelling your GST registration.