ato.gov.au Lodging & Paying Your BAS Australia : Business Activity Statement
Organization : Australian Taxation Office
Facility : Lodging & Paying Your BAS (Business Activity Statement)
Country : Australia
Website : https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/Lodging-and-paying-your-BAS/
| Want to comment on this post? Go to bottom of this page. |
|---|
Lodging & Paying Your BAS :
You can lodge your BAS electronically, by mail or for nil lodgments on the phone. You can pay electronically, by mail or in person at Australia Post.
Related : Australian Taxation Office Find Lost or Stolen TFN : www.statusin.org/39461.html
To avoid penalties you need to lodge and pay on time. If you can’t lodge or pay by the due date, contact us as soon as you can.
How to lodge your BAS :
We provide a variety of ways for you to lodge your BAS.
Lodge online :
You can lodge your BAS online :
** using our online services for individuals and sole traders (you will need a myGov account linked to the ATO)
** through our Business Portal
** directly from your Standard Business Reporting (SBR) enabled software.
The method you use to lodge your BAS will determine how it will be delivered in future. For example, if you lodge electronically through online services for individuals, your next statement will be delivered to you through online services for individuals.
We will send you a notification to advise you when your activity statement is available.
Lodge through your registered tax or BAS agent :
If you have a tax or BAS agent they can lodge, vary, and pay on your behalf through their preferred electronic channel. Tax and BAS agents can also view your activity statements that have been sent to your myGov Inbox.
You can access your activity statement through our online services for individuals or our Business Portal even if your agent is managing them on your behalf.
Lodge by phone : (for ‘nil’ business activity statements only)
If you have nothing to report, you must lodge a nil business activity statement. You can lodge your nil BAS over the phone by calling 13 72 26. It’s an automated service and you can call anytime (24 hours a day, seven days a week).
Lodge by mail :
Post your original, completed BAS, using the pre-addressed envelope provided in your BAS package.
If you misplace the envelope, you can send your BAS to :
Australian Taxation Office
Locked Bag 1936
ALBURY NSW 2460
If you’ve lost or haven’t received your paper BAS, you can obtain a copy by phoning us on 13 28 66.
Due dates for lodging and paying your BAS :
Lodging and paying your BAS on time helps your business run smoothly. The due date for lodging and paying is displayed on your BAS. If the due date is on a weekend or public holiday, you can lodge and pay on the next business day.
Quarterly reporting :
| Quarter | Due date |
| 1 – July, August and September | 28 October |
| 2 – October, November and December | 28 February |
| 3 – January, February and March | 28 April |
| 4 – April, May and June | 28 July |
If you lodge your quarterly activity statements online you may be eligible for a two week deferral.
How to pay your BAS :
You can pay your BAS by BPAY, direct credit, direct debit, mail or in person at Australia Post.
Making early payments to offset future BAS :
You can make voluntary early payments to offset your future BAS liability using any of the available payment methods. To do this you will require your payment reference number (PRN).