You'll automatically receive a BAS if you’re registered for GST. If you need to pay, remember to pay in full by the due date. Lodge your BAS before you lodge your tax return to help with reconciling your figures.
If you’ve paused your business and you have nothing to report in your BAS, you still need to lodge a ‘nil’ BAS by the due date. Lodging on time helps you maintain good record keeping.
You can lodge a ‘nil’ BAS quickly and easily using one of the following methods:
- Online – Select ‘prepare’, then the ’prepare as nil’ option on your BAS. You won’t need to fill in each label as a zero.
- Call our automated service on 13 72 26 at any time. You need to have your BAS document identification number (DIN) handy.
If you've been making ‘nil’ BAS lodgments for a while, think about cancelling your GST and other registrations. You'll no longer receive BAS for GST after you cancel your GST registration. Make sure you’ve met all your tax and super lodgment, reporting and payment obligations before you cancel them. Remember, a BAS or tax agent can help with your tax.
How to receive your BAS online
If you already lodge your BAS online, but you still receive paper BAS, you can update your ATO communication preferences from ‘paper’ to ‘online’. This will help you receive faster communication from us, save paper and reduce the time it takes to file these documents.