Business activity statement

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.

The Australian Taxation Office (ATO) will send your activity statement about 2 weeks before the end of your reporting period. Complete and return by the due date on your BAS, along with any payment due.

You can lodge your BAS:

• through a registered tax or BAS agent
• online through the ATO's Online services for business or Standard Business Reporting (SBR) software   
• online through your myGov account linked to the ATO (only if you’re a sole trader)   
• by phone (for nil statements only)
• by mail   

Make sure anyone doing your BAS is a registered agent with the Tax Practitioners Board (TPB). There is no protection if you use an unregistered tax or BAS agent.

Search the TPB register to find a registered agent.