Your business may need to complete business activity statements (BAS) to report on taxes and make payments.

Your BAS helps you to report on taxes like:

How to lodge your BAS


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:

Use a registered agent


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.