A Business Activity Statement is the regular report many Australian businesses use to tell the tax office about GST, PAYG withholding, PAYG instalments and a few other taxes. Lodging it online is the simplest way to stay on top of obligations without wasting time or risking avoidable errors.
Online services let sole traders and individuals use myGov to access ATO services, while companies and trusts use online services for business. Both paths guide you through the same core steps of selecting the period, entering figures, validating, and submitting securely.
Who Needs to Lodge a BAS?
You will generally lodge an activity statement if you are registered for GST, with PAYG withholding, PAYG instalments or other obligations added to the same form. It depends on your registrations and roles with the ATO. Registration for GST is mandatory when GST turnover reaches $75,000 a year (or $150,000 for non‑profits). It is also necessary when you expect to reach that level. This is the reason why many growing businesses start lodging BAS after crossing this threshold.
- Some small businesses choose to register voluntarily below the threshold and can elect to report GST annually.
- But that election is only available when registration is voluntary and eligibility rules are met. This is why it is worth confirming your position each year before setting your cycle.
- If you decide to opt for help, a registered BAS agent can work alongside accounting services Perth, so you only approve and pay each quarter.
- A registered tax or BAS agent takes care of the entire process for you. Many small operators choose this route when they want extra checks before submission.
- Choosing simple, repeatable steps turns BAS from a chore into a manageable habit that supports better cash flow and fewer surprises across the year.
When to Lodge Your BAS
Your GST reporting cycle is tied to turnover, with monthly reporting for GST turnover of $20 million or more and quarterly reporting for most others. This is the case unless the ATO requires monthly reporting, while some voluntarily registered micro businesses may be eligible to report annually instead. Standard due dates for quarterly BAS are –
- The 28th of October, February, April and July for the periods ending September, December, March and June respectively
- Monthly activity statements are generally due on the 21st of the following month. Any concessions will be shown on your specific form if you use an agent.
- Consult the BAS agent services and check the due date printed on your activity statement. It reflects any tailored arrangements and ensures you lodge on time, even if your cycle has recently changed.
- Businesses that regularly land in a refund position often lodge earlier in the window and keep records clean to speed processing, which is another reason BAS return online workflows are popular.
Ways to Lodge Your BAS
There are three common ways to lodge: online by yourself, through a registered agent, or by paper form if you still receive one, with online being the quickest and most reliable method for most businesses. Individuals and sole traders can sign in to myGov, link the ATO, and use the Activity statements area to view, lodge, revise or vary, while companies and trusts should use Online services for business to manage the same tasks.
If you prefer professional support, a registered BAS agent or tax agent can prepare and submit on your behalf using the practitioner lodgment service and will often add checks to reduce errors before final submission.
How to Lodge BAS Online: Step-by-Step Guide
Follow the steps mentioned below to lodge BAS in a hassle-free manner. The entire process is very streamlined, and this ensures the process is completed in very little time.
- Step 1: Sign in to the correct service. Sole traders and individuals go to myGov, open ATO online services, then the Business area; companies and trusts use Online services for business with their authorisation to access the Activity statements section.
- Step 2: Open Activity statements. Choose Activity statements from the menu, select Lodge or Prepare, and pick the correct period shown as due, checking for any previous outstanding statements so you are lodging in the right sequence.
- Step 3: Complete each section. Follow the labels for GST (G1 total sales, 1A GST on sales, 1B GST on purchases), PAYG withholding, and PAYG instalments. You need to use your accounting records to calculate totals and apply the same method you use in your books.
- Step 4: Validate your figures. Use the built‑in ATO BAS submission checks to catch obvious entry errors and compare results to your previous periods. This will make sure movements look reasonable for your business.
- Step 5: Review the declaration and submit. Confirm your bank details are current for any refund, lodge electronically, and save the receipt number along with a PDF copy for your files and for any accountant review.
How to Make BAS Payments
If you are wondering how to lodge BAS online ATO, you can pay your BAS by BPAY, credit or debit card, direct debit, or electronic funds transfer. In some cases, you can pay at Australia Post. The ATO’s payment pages list the options and any surcharges that may apply to card payments.
- Always include the unique payment reference number (PRN) shown on your activity statement. This will ensure the payment matches instantly to your account without delays that can trigger reminders.
- If cash flow is low, you will be able to set up a payment plan through online services. This will spread amounts over time while keeping you in the system and lowering stress. You need to remember that interest and eligibility rules can apply.
- If you run a local operation and prefer hands‑on help, a business advisory firm in Perth and certified bookkeepers can set up a repeatable monthly process that makes each quarterly BAS essentially a quick review and a click to lodge.
Common BAS Lodgement Mistakes to Avoid
If you are searching for guidance, phrases like business activity statement Australia or BAS submission will take you to official instructions that mirror the steps in this guide and show the exact labels you will complete when you lodge. Steering clear of these errors will make sure you do not face any avoidable challenges –
- A frequent mistake is mixing up GST‑free and taxable sales so that GST is over‑ or under‑reported, which is avoidable if you keep separate codes in your accounting system and check results against the labels you expect to complete.
- Timing issues are also common – recording a sale or purchase in the wrong BAS period – so aligning your lodgement cycle with your bookkeeping routine and reconciling bank accounts before lodging reduces rework and amendments later.
- Confusion between employee PAYG withholding and contractor payments can come into the picture. You need to make sure only withholdings from employees flow into PAYG W labels. Contractor invoices should be treated correctly for GST and expenses.
- Out‑of‑date bank details can delay refunds, so confirm the account shown in online services is current before submitting each BAS.
Benefits of Lodging BAS Online
Online lodgement is quick, easy and secure, giving you a guided process, on‑screen checks, and an immediate submission receipt you can save for your records or share with your advisor.
- Electronic activity statements and refunds are processed against service standards that are faster than paper forms, which helps cash flow if you regularly receive a net GST refund.
- Managing your BAS in one place – viewing due periods, checking past lodgements, and paying electronically – also reduces paperwork and helps you spot issues early before they turn into penalties or interest.
- Many owners prefer BAS statement lodgement through secure portals because BAS online ATO screens are familiar after one or two cycles, and the confirmations reduce guesswork about what was sent and when.
Using a BAS Agent or Tax Accountant
Using a registered BAS agent or tax agent means a professional will prepare and lodge your BAS on time. This is valuable when your bookkeeping is complex or when your team wants to focus on operations instead of compliance. Agents use practitioner lodgment systems to submit accurately. This can help resolve ATO queries quickly. They often build a month‑by‑month routine that keeps your records tidy throughout the quarter.
If you are weighing BAS agent services against in‑house work, consider whether expert review saves time and reduces stress. This is one of the top reasons to consider outsourcing accounting when deadlines are tight or staff are stretched.
Conclusion
Lodging your BAS online comes down to a few steady habits: keep clean records, pick the right service (myGov or Online services for business), walk through the labels carefully, validate, then submit and file your receipt, which makes each period faster than the last. Whether you do it yourself or work with a business advisory Perth, the path is the same, and once the routine is set, BAS becomes a simple checkpoint that helps you steer the business, not a challenge that holds it back.