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Business activity statement
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 prepare your BAS
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.
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:
- 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
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Check out the ATO website to learn how to prepare to lodge your BAS.
Australian Taxation Office
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.
Read next
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Find out how to lodge and pay tax.
Lodge and pay tax