How to lodge your BAS

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.

When you register for an Australian business number (ABN) and GST, we'll automatically send you a BAS when it is time to lodge.

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Lodgment options

It's important to lodge your BAS and pay in full any amounts owed by the due date.

Lodge online

Most businesses that lodge their own BAS prepare and lodge online. Lodging your BAS electronically is 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.

For more information, refer to Two week lodgment concession – terms and conditions.

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 business or myGov, 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

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. You can also consider lodging online so you don't have to wait.

How to pay

For more information, you can refer to:

• Lodging and paying your BAS
• If you are finding it hard to lodge and pay on time
• Support in difficult times.

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.

You can lodge your 'nil' BAS:

• online
  • select 'Prepare', then 'Prepare as nil' on your BAS
• by phone on 13 72 26
  • this is an automated service and you can call anytime (24 hours a day, 7 days a week)
  • you'll need to have your tax file number (TFN) or Australian business number (ABN), and your BAS document ID number on hand to use this service. You can find your ABN and BAS document ID at the top right-hand corner of your BAS.
  • you can use this service for current or overdue statements, and you can lodge up to three statements at a time.

You can't lodge by phone:

• if you're lodging an annual GST return (BAS P)
• if you report GST by instalments
• if you want to vary a statement to 'nil'
• for statements with a pre-printed amount or rate at labels F1, G21, T2, T7 or 7A, that is greater than zero.

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'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.

Once you lodge online, your BAS will be sent electronically.