COVID-19: Find information about the JobKeeper Payment and other support for business on our coronavirus page. If your business is based in Victoria, you can find information about business restrictions on Business Victoria’s website. ×

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 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
  • use the instalment amounts advised by the ATO, and
  • have no other reporting requirements.

Reporting other fields in your BAS

Visit the ATO website for help with completing other fields in your BAS:

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.

For more help with your BAS:

Read the ATO’s information on business activity statement (BAS)

Register for one of the webinars on Activity statement essentials on the ATO's small business webinar page

Check out the ATO's Tips to help you prepare and lodge your BAS

How to lodge your BAS

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

You can lodge your BAS:

  • online using the ATO’s Online services for individuals (if you’re a sole trader) or the Business Portal
  • directly from your Standard Business Reporting (SBR) enabled software
  • using a registered tax or BAS agent
  • by mail
  • over the phone (if you have nothing to report) by phoning 13 72 26
To lodge using ATO’s online services for individuals you’ll need a myGov account linked to the ATO.
To lodge using the ATO’s Business Portal, you'll need myGovID, which is a secure log in credential, and your business linked in Relationship Authorisation Manager (RAM).

Did you know?

Find out more

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.

If you are having difficulty and don't think  you can lodge or pay on time, the ATO can help. Call 13 11 42 (between 8am – 6pm weekdays) and they can work with you to find a solution.

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.

Read the ATO’s information on:

The due dates for lodging and paying your BAS

How to pay your BAS

What if you can't lodge and pay on time