Activity Statement questions, answered¶

These are the questions people ask most often about their Activity Statement (their BAS). Each answer is a few plain sentences. Where a question needs a person to look at your situation, we point you to the Australian Taxation Office (the ATO) or a registered tax or BAS agent — the people allowed to act on your BAS.

In one line

Short, plain-English answers to the most common Activity Statement questions — and where to go when you need a real person to help.

Why this matters¶

A quick, clear answer at the right moment stops a small BAS worry from turning into a missed lodgment or a wrong figure. Knowing which questions you can settle yourself, and which need the ATO or an agent, saves time and stress.

What you will learn¶

The answers to the most common Activity Statement questions
When to lodge, fix, revise, or ask for help
Where to go for ATO or registered-agent help

Understanding the concept¶

Do I have to lodge if I had no sales?¶

Yes. Even if you had nothing to report for the period, the ATO says you still need to lodge your BAS as a "nil" statement by the due date. Lodging a nil BAS is quick, and it keeps you up to date so you do not get a reminder or a late flag. If you find you are lodging nil BAS after nil BAS, it may be worth checking with the ATO or your agent whether some of your registrations still fit your situation.

My BAS pre-fill doesn't match my payroll — what do I do?¶

If you pay wages, the ATO pre-fills the withholding labels (W1 and W2) from your Single Touch Payroll (STP) reports. When the pre-fill does not match, your payroll is the one to trust. The ATO says your own software and records are your primary source, and that you should feel confident to correct the pre-fill to match them. A mismatch usually means an STP report was missed, sent late, or sent with the wrong figures — so it is worth checking your pay runs too.

I made a mistake after lodging — how do I fix it?¶

Don't panic — mistakes are common and there is a set way to fix them. The ATO says many GST mistakes can be corrected in your next BAS. If the mistake cannot be fixed that way, you revise the original statement instead. If you are unsure which applies, or the amounts are large, contact the ATO or a registered agent before you act.

I can't pay by the due date — what are my options?¶

First, still lodge your BAS on time, even if you cannot pay. The ATO treats lodging and paying as two separate things, and lodging on time keeps you in good standing. Then, if you cannot pay in full, the ATO may let you set up a payment plan to pay in smaller amounts over time. The key is to contact the ATO early — before the due date — so they can help while it is still manageable.

How do I know my BAS was lodged?¶

When you lodge online, the ATO shows a confirmation screen with a unique receipt number once your BAS is submitted. You can print or save that as a PDF for your records — it is your proof of lodgment. If you lodged through an agent, they can confirm it for you, and you can still see the statement in your own ATO online services.

I don't understand a label or figure — where do I look?¶

Start with the label the screen names, and compare it to your own books for the period. If you are still unsure what a label means or how to work out the figure, the ATO's website explains each part of the BAS in plain terms, and a registered agent can walk you through your specific numbers.

How do I know if I even need to lodge?¶

If the ATO has issued you a BAS for a period, you generally need to lodge it — as a nil statement if you had nothing to report. If you are not sure whether you should be receiving a BAS at all, that depends on your registrations, so check with the ATO or a registered agent rather than guessing.

Who can I get to help?¶

You can contact the ATO directly, or engage a registered tax or BAS agent. A registered agent can lodge, revise and pay on your behalf, and may have extra time to lodge. Only registered agents are allowed to act on your BAS for a fee, so if you are paying someone to help, make sure they are registered.

For accountants & bookkeepers

Nil lodgment is still a lodgment obligation. Pre-fill covers W1/W2 from STP only; W3 and W4 are out of scope and never pre-filled. The correction-versus-revision path turns on whether the mistake is eligible to be corrected on a later BAS within the ATO's limits; where it is not, a revision of the original statement is required. Lodging and paying are distinct obligations — advise clients to lodge on time and arrange a payment plan separately if they cannot pay in full.

Example¶

Sam runs a landscaping business in Perth and had a very quiet quarter — no jobs, no sales. He wonders whether he can just skip the BAS. He checks, learns that the ATO still expects a "nil" statement, and lodges his BAS as nil in a couple of minutes. He saves the confirmation receipt as a PDF as his proof of lodgment. No sales, but no late flag either — and he is up to date.

Common mistakes¶

Skipping the BAS because there were no sales — a nil statement is still required.
Trusting the pre-filled figures over your own payroll records.
Not lodging because you cannot pay — lodging and paying are separate.
Waiting until after the due date to contact the ATO about paying.
Paying someone who is not a registered agent to act on your BAS.

How this works in myaccountant¶

In the app — myaccountant guides you through preparing and lodging your Activity Statement, including a nil statement when you have nothing to report. It draws each figure from your own books so you can check it before lodging, guides you through revising a statement if you need to fix it, and shows the payment details so you can pay the right amount against the right period.

Key points¶

A nil BAS is still required when you had nothing to report.
Your payroll and books are the source of truth — correct the pre-fill to match them.
Fix small mistakes in your next BAS; revise the original where you cannot.
Lodge on time even if you cannot pay, and contact the ATO early about a payment plan.
Your online confirmation receipt is your proof of lodgment.
The ATO and registered tax or BAS agents are there to help.

Learn next¶

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

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