Business activity statement

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Completing a business activity statement (BAS) is how you report and pay your business taxes to the Australian Taxation Office (ATO).

If you plan to do your own BAS, we can help you understand:

How to prepare your BAS

If you need to complete a BAS, the ATO will send it to you when it is time for you to lodge.

The fields you need to complete in your BAS will depend on:

  • your business registrations
  • whether you’re completing a monthly or quarterly BAS.

Tips for getting your BAS right:

  • Reconcile the BAS figures with your records.
  • Check your purchases and sales are reported in the correct period.
  • Only complete the sections that apply to you.

Read BAS and GST Tips on the ATO website.

Goods and services tax (GST) reporting

The reason most businesses need to lodge a BAS is to report and pay GST. Here are some tips to make it easier for you to report GST in your BAS:

  • Keep a record of your sales and purchases
    To claim GST credits in your BAS, you will need to keep tax invoices for all your business purchases. Find out more about keeping records in our information on record keeping.
  • Work out if the goods or services you sell are subject to GST
    If they are, GST is included in the price you charge and you should provide your customers with a tax invoice.
  • Put aside any GST collected so you can pay it when it's due
    Many financial institutions offer GST accounts to businesses for this purpose.

You may receive a quarterly GST or Pay as you go (PAYG) instalment notice (or both) instead of a BAS, if:

  • you report and pay your GST or Pay as you go (PAYG) instalments (or both) quarterly
  • you use the instalment amounts advised by the ATO, and
  • you have no other reporting requirements.

Reporting the individual sections in your BAS

Visit the ATO website for help with completing other individual sections of your BAS:

Did you know?

  • If you have nothing to report in your BAS (a nil activity statement) you can use the ATO’s automated phone service 13 72 26 (available 24 hours a day, seven days a week) to lodge your BAS.
  • If you prefer, you can choose to use a registered BAS or tax agent to prepare and lodge your BAS for you.

Find out more

For more help with your BAS:

How to lodge your BAS

The ATO offers a range of options to make lodging and paying your business tax easier and more convenient.

Online options you can use will depend on your business structure:

You can also lodge your BAS:

To lodge via SBR or access the Business Portal you’ll need an AUSkey. You can register for an AUSkey on the Australian Business Register website.

Did you know?

Find out more

  • See How to lodge your BAS on the ATO website for more information on how to lodge.
  • Go to AUSkey explained on the Australian Business Register for an explanation of what an AUSkey is and where you can use one.

Due dates for BAS lodgment and payments

The due date for lodging and paying is shown on your BAS.

Even if you can't pay on time, make sure you still lodge your BAS on time, as the ATO may apply penalties for late lodgment.

Did you know?

  • If you need help and are late with your BAS or think you may be late, you can call the ATO on 13 11 42 (between 8am – 6pm weekdays). The ATO can work with you to create a tailored payment plan.
  • If you’re an online quarterly lodger you may qualify for a two week deferral of your due date.
  • If the due date is on a weekend or public holiday, you can lodge your form and pay on the next business day.

Find out more

Read the ATO’s information on:

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