Lodgment¶

Definition. Lodgment is the act of sending your completed Activity Statement to the ATO for a period.

In plain English¶

Once you have filled in your BAS or IAS and checked the figures, lodging it means sending it to the ATO. Each statement has a due date to lodge and pay, and the ATO lets most businesses lodge online at a time that suits them. After you lodge, the ATO shows the amount to pay or the refund you can expect.

Related lessons¶

• Lodging your BAS

General information only — not tax, super or financial advice.