The process of submitting your Business Activity Statement (BAS)

Ways to Submit Your Business Activity Statements (BAS) for Tax Reporting and Payment, Including GST and PAYG

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Understanding Your BAS

If you operate a business that is registered for GST, it is necessary to submit a Business Activity Statement (BAS).

Your BAS will assist you in reporting and paying:

• goods and services tax (GST)
• pay as you go (PAYG) installments
• PAYG withholding tax
• other taxes.

When you register for an Australian Business Number (ABN) and GST, we will automatically send you a BAS when it is time to submit.

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Overview of Submission and Payment

You have various options for submitting your Business Activity Statements (BAS) and reporting your goods and services tax (GST), pay as you go (PAYG) installments, PAYG withholding tax, and other taxes to us.

Even if you are unable to make the payment by the due date, it is still essential to submit your BAS on time. This will provide you with certainty regarding your position with us and demonstrate your awareness of your obligations and efforts to meet them.

See also

Submission Options

Submit Online

Most businesses that self-submit their BAS prepare and submit online. Submitting your BAS electronically is a quick, easy, and secure method, allowing you to:

• submit at your convenience
• receive an additional two weeks to submit and pay your BAS – refer to our two-week deferral offer
• potentially receive a faster refund
• receive assistance in avoiding errors
• review your BAS before submission and verify that the calculated amount matches your expectations of payment or refund.

How to Submit Online

There are multiple online submission options, including:

See also Terms and Conditions of the Two-Week Lodgment Concession.

Submit through Your Tax or BAS Agent If you have a registered tax or BAS agent, they can submit, vary, and pay on your behalf through their preferred electronic channel.

When utilizing an agent:

• they can review 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 manages them on your behalf.

See also Find a Registered Agent.

Submit by Mail Mail your original, completed BAS using the provided pre-addressed envelope included in your BAS package.

If you make a mistake on your paper BAS, you can use correction fluid 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 have lost or not received your paper BAS, you can obtain a copy by calling us on 13 28 66.

Note: Mail is not an option for submitting your BAS using an online channel.

No Reporting ('Nil' BAS)

This service is only applicable if you have nothing to report for the period and need to submit your BAS as 'nil'.

You have the option to submit your 'nil' BAS in the following ways:

• Through the internet
• By calling 13 72 26    
  • This is a fully automated service that is available 24/7
  • You will need to have your BAS document identification number (DIN) readily available
   

Where can I find my BAS?

The method you choose to submit your BAS will determine how you receive statements. For instance, if you choose to submit through Online services for business, your next statement will be accessible there.

If you utilize our online services, we will send you a notification email 21 days prior to the due date, informing you that your BAS is ready, so please ensure that your contact information is up to date.

Once you submit your BAS electronically, the method of issuance for the next BAS will change. Your BAS will be transmitted electronically.

For more information, please visit Update your details.

You have various options for submitting your business activity statements (BAS) to report and pay your taxes, including GST and PAYG.