Lodging your BAS¶

Lodging your business activity statement (BAS) means sending it to the Australian Taxation Office (ATO). Once your statement is prepared and has passed its checks, lodging is the final step. There are a few ways to do it, and you can pick the one that suits how you run your business.

Most small businesses that lodge their own BAS do it online. The ATO says lodging your BAS electronically is quick, easy and secure.

In one line

You can lodge your BAS through your online accounting software, through the ATO's Online services for business, or through a registered agent — and you should lodge even when you have nothing to report.

Why this matters¶

Your BAS has a due date, and you need to lodge by it. Knowing your options means you can choose the way that fits your business and get it done on time. It also means you know what to do when you have nothing to report — because you still need to lodge.

What you will learn¶

The ways you can lodge a BAS
How to lodge a nil BAS when you have nothing to report
Why you should lodge even if there is nothing to report

Understanding the concept¶

There are three main ways to lodge your BAS.

1. Through your online accounting software. If you keep your books in accounting software, you can often lodge straight from it. The software sends the statement to the ATO for you, so you do not have to enter the figures again anywhere else.

2. Through the ATO's Online services for business. This is the ATO's own online service for businesses. To log in, you use myID — the Australian Government's digital ID app — together with a set-up that links you to your business. You open the statement in the Lodgments menu, complete it and lodge it.

3. Through a registered agent. A registered tax agent or BAS agent can prepare and lodge your BAS on your behalf. This is a good option if you would rather have a professional handle it.

Lodging a nil BAS¶

Sometimes you have nothing to report for the period — no sales, no purchases, nothing to withhold. This is called a nil BAS. Even so, the ATO says you still need to lodge a nil BAS by the due date. You do not just skip it.

A nil BAS is quick to lodge because there is nothing to fill in. You can lodge it online, and the ATO also offers an automated phone service for lodging a nil statement. The important thing is that the ATO hears from you by the due date, even when the answer is "nothing this time".

For accountants & bookkeepers

Business-facing online lodgment is via Online services for business, accessed with myID (the renamed digital ID app) and Relationship Authorisation Manager linking the individual to the entity. Software lodgment transmits the statement directly to the ATO. Registered BAS and tax agents lodge through their own agent channel. A nil statement is still a required lodgment by the due date, and can be lodged online or through the ATO's automated phone service.

Example¶

Sam runs a small online shop and had a very quiet quarter — no sales at all. Sam wonders whether the BAS can just be left this time. It cannot. The ATO still needs a statement, so Sam lodges a nil BAS.

Because there is nothing to report, it takes only a moment. Sam logs in to the ATO's Online services for business using myID, opens the statement, confirms there is nothing to report, and lodges it. The obligation is met, on time, with no fuss. Next quarter, when there are sales again, Sam will lodge a normal statement the same way.

Common mistakes¶

Thinking a quiet quarter means you can skip lodging — you still lodge a nil BAS.
Missing the due date — the way you lodge does not change when it is due.
Entering the figures twice — if your software lodges for you, you do not re-key them.
Being unsure of your login — the ATO's business login uses the myID app.

How this works in myaccountant¶

In the app — once your BAS is prepared and has passed its checks, myaccountant lodges it to the ATO for you, so you do not need to re-enter the figures in the ATO's online service. If you have nothing to report for the period, it can lodge a nil statement the same way.

Key points¶

Lodging your BAS means sending it to the ATO.
You can lodge through your accounting software, the ATO's Online services for business, or a registered agent.
The ATO's business login uses myID, the government's digital ID app.
A registered tax or BAS agent can lodge on your behalf.
Lodge even when you have nothing to report — that is a nil BAS.
Whichever way you lodge, lodge by the due date.

Learn next¶

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

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