You can lodge your BAS online through the ATO Business Portal, through myGov (sole traders), via accounting software like Xero or MYOB, or through a registered BAS agent. Most businesses lodge quarterly, and the ATO provides a 28-day window after the end of each quarter to lodge and pay. Accounting software can pre-fill many fields from your transaction data, significantly reducing the time involved.
What You Need Before Lodging
Before you sit down to lodge your BAS, gather:
- Total sales figures for the period (GST-inclusive)
- Total purchases and business expenses (GST-inclusive)
- A breakdown of any GST-free or input-taxed sales
- Payroll records if you have employees (total wages, total PAYG withheld)
- Your PAYG instalment income if you are in the instalment system
- Your accounting software totals or spreadsheet summary
If you use accounting software, most of this data will be pre-populated once your transactions are categorised correctly.
Method 1 — Sole Traders via myGov
- Log in to my.gov.au and link your ATO account (one-time setup)
- Navigate to Tax → Activity Statements
- Select the relevant BAS period
- Enter figures in the relevant labels (G1, 1A, 1B, W1, W2 as applicable)
- Review the summary, confirm the net amount payable or refundable
- Submit — you will receive a confirmation reference number
Payment is made via BPAY, credit card, or direct debit from within the portal, or via EFT to the ATO’s bank account.
Method 2 — Businesses via ATO Business Portal
- Go to business.ato.gov.au and sign in with myID (formerly myGovID) with Standard or Strong identity strength
- Under Lodgements, select Activity Statements
- Open the relevant BAS and enter your figures
- Submit and follow through to payment if required
The Business Portal is available for all entity types — sole traders, companies, trusts, and partnerships.
Method 3 — Accounting Software (Xero, MYOB, QuickBooks)
Most accounting software packages integrate directly with the ATO and can lodge your BAS electronically:
In Xero:
- Ensure all transactions for the period are reconciled and coded correctly
- Go to Accounting → Reports → Tax → Activity Statement
- Review the auto-populated figures
- Click Prepare → Mark as Lodged (this generates the BAS data)
- Lodge directly from Xero using the Lodge with ATO button (requires connection setup)
In MYOB:
- Go to GST → Prepare BAS/IAS
- Review figures, make any adjustments
- Lodge via the built-in ATO lodgement connection
The key benefit of software lodgement is accuracy — the software pulls figures directly from your coded transactions, reducing manual entry errors.
Method 4 — Through a Registered BAS Agent
A BAS agent is licensed by the Tax Practitioners Board (TPB) to prepare and lodge BAS on your behalf. BAS agents also receive an extended lodgement deadline compared to self-lodgers.
BAS agents can:
- Access the ATO’s Practitioner Lodgement Service (PLS) on your behalf
- Lodge multiple clients’ BAS from their practice software
- Obtain extended due dates (typically 28 days beyond the standard deadline for clients on a BAS agent’s lodgement program)
Find a registered BAS agent through the TPB register.
Paying Your BAS
After lodging, if you have a net GST amount owing (plus any PAYG withholding), payment is due on the same day as lodgement. Payment methods:
| Method | Detail |
|---|---|
| BPAY | Use the BAS payment reference number from the ATO |
| ATO Online (via portal) | Direct debit or credit card |
| ATO Direct Debit | Set up automatic payment for each BAS |
| In person | Australia Post (for amounts under $500,000) |
| Electronic Funds Transfer (EFT) | ATO bank account — include your payment reference |
If you cannot pay in full, contact the ATO on 13 11 42 to arrange a payment plan. Acting early reduces interest and penalties.
What Happens After You Lodge
- You receive a lodgement confirmation via the portal or your software
- The ATO processes your BAS and issues a statement of account
- If you are owed a refund (your input tax credits exceed GST collected), the ATO will direct-deposit it to your nominated bank account — typically within 14 business days for online lodgements
- If you underpay or pay late, the ATO may apply the Shortfall Interest Charge and Failure to Lodge penalties
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Frequently Asked Questions
Can I lodge a BAS by paper? Yes, but paper lodgement is not recommended. Electronic lodgement is faster, more accurate, and often receives a faster refund turnaround. The ATO may still send paper BAS forms by mail to some registered businesses.
What if I miss the BAS lodgement deadline? The ATO applies a Failure to Lodge (FTL) penalty — currently one penalty unit ($330 as at FY2025–26) per 28-day period the BAS remains outstanding, up to a maximum of five periods ($1,650). Lodging late (even without paying) is better than not lodging at all, as the ATO will often remit penalties for first-time or isolated lateness.
Do I need a BAS agent or can I do it myself? Many sole traders and small business owners lodge their own BAS. If your GST reporting is straightforward — a single GST stream, no employees, simple purchases — self-lodgement is achievable. As your business grows in complexity (employees, FBT, mixed supplies, multiple entities), a BAS agent adds value.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent or BAS agent. Find one through the Tax Practitioners Board register.