How to lodge BAS online: steps, due dates and payment options

Published Tuesday 10 November 2026

Table of contents

• What is a business activity statement (BAS)?
• Benefits when you lodge BAS online
• Who has to lodge a BAS, and when?
• BAS due dates and deadlines
• How to complete a BAS statement
• How BAS lodgement works: 3 online methods
• How to pay your BAS
• How a BAS agent can help you
• What to do if you make BAS mistakes
• What if you can't lodge BAS on time?
• Keeping BAS hassle free
• Simplify your BAS preparation with Xero
• FAQs on lodging BAS online

Key takeaways

• A business activity statement (BAS) reports your Goods and Services Tax (GST) and Pay As You Go (PAYG) obligations to the Australian Taxation Office (ATO)
• You can lodge BAS online through ATO Online Services, Standard Business Reporting (SBR) software or an agent. Self-lodging online adds two weeks to most quarters.
• Keeping your records reconciled throughout the quarter makes BAS preparation faster and reduces the risk of errors
• Cloud accounting software like Xero Accounting Software automates bank feeds and GST tracking, so your numbers are ready when it's time to lodge

What is a business activity statement (BAS)?

A business activity statement (BAS) is a form GST-registered businesses lodge with the ATO to report and pay several tax obligations at once. It covers GST, PAYG withholding, PAYG instalments and some other taxes.

If you run a business in Australia and you're registered for GST, you'll need to lodge one. Most businesses lodge a BAS every quarter, though the frequency depends on your turnover and registration type.

Your BAS can cover the taxes below, which all sit within the wider GST and BAS reporting framework. Only the ones that apply to your business need to be reported.

• GST: the GST you collect on sales and the GST credits you claim on purchases
• PAYG withholding: tax withheld from payments to employees and other payees
• PAYG instalments: regular prepayments toward your expected income tax liability
• Other taxes: fringe benefits tax instalments, luxury car tax and wine equalisation tax, if they apply

Benefits when you lodge BAS online

Lodging your BAS online rather than on paper saves you time and reduces the chance of mistakes. Here are the main advantages.

• An extra two weeks to lodge for most quarters if you're a quarterly self-lodger
• Less manual data entry, since online forms and accounting software can pre-fill figures from your records
• A chance to review your figures before you lodge
• Direct lodgement from your accounting software, with your records and BAS in one place
• A clear digital audit trail, so reviewing past lodgements is straightforward

Who has to lodge a BAS, and when?

You need to lodge a BAS if your business is registered for GST. Whether you must register depends on your annual turnover and the type of business you run.

You must register for GST and lodge a BAS if your business has a GST turnover of $75,000 or more per year. If you operate a taxi or rideshare service, GST registration is mandatory regardless of your turnover.

Businesses with a turnover below $75,000 can choose to register for GST voluntarily. If you do, you'll still need to lodge a BAS.

How often you lodge depends on your circumstances.

• Quarterly: the default for most small businesses with an annual turnover under $20 million
• Monthly: required if your GST turnover is $20 million or more
• Annually: available if you voluntarily registered for GST and your turnover is under $75,000

BAS due dates and deadlines

Quarterly BAS is due on 28 October, 28 February, 28 April and 28 July. Monthly BAS is due on the 21st day of the month after each month ends. Missing a deadline can lead to penalties, so it's worth knowing exactly when your lodgement is due.

Here are the standard quarterly due dates. Each one falls in the month after the quarter ends.

• July to September quarter: due 28 October
• October to December quarter: due 28 February
• January to March quarter: due 28 April
• April to June quarter: due 28 July

If you lodge BAS online yourself, you get an extra two weeks for the July to September, January to March and April to June quarters. The October to December quarter has no extension, because 28 February already allows for the holiday period.

For 2026–27, that means your July to September quarter BAS is due 11 November 2026 when you self-lodge online. Your October to December quarter BAS stays due on 28 February 2027.

Registered tax and BAS agents who lodge electronically use the ATO's 2026–27 agent lodgement program, which has its own dates. Here are the quarterly due dates for agents.

• July to September quarter: due 25 November 2026
• October to December quarter: due 28 February 2027, with no extension
• January to March quarter: due 26 May 2027
• April to June quarter: due 25 August 2027, still to be confirmed by the ATO

If a due date falls on a weekend or public holiday, you can lodge and pay on the next business day. You can confirm the latest deadlines on the ATO's BAS due dates page.

How to complete a BAS statement

You complete your BAS by filling in figures for each tax obligation that applies to your business. These figures fall into three types of data.

• GST data: the total GST you've collected on sales and the total GST credits you're claiming on business purchases
• PAYG withholding: the tax you've withheld from payments to employees, directors and other payees during the period
• PAYG instalments: the prepayment amount toward your expected annual income tax, which the ATO calculates or you estimate yourself

Accounting software tracks these figures as you go, pulling data from your bank transactions, invoices and payroll records. That way, you don't need to work out GST and tally everything by hand at the end of each period.

How BAS lodgement works: 3 online methods

BAS lodgement is the step where you submit your completed BAS to the ATO. You can lodge BAS online in three ways: through ATO Online Services, SBR-enabled accounting software or a registered tax or BAS agent.

The right method depends on your business setup and how hands-on you want to be. Here's how each one works.

Lodge through ATO Online Services

ATO Online Services is the government's own portal for lodging BAS directly. You'll need a myID linked to your Australian Business Number (ABN) to access it.

1. Sign in to Online services for business using your myID, or through myGov if you're a sole trader.
2. Select Lodgments, then Activity statements.
3. Choose the BAS period you need to lodge for.
4. Review the pre-filled information and enter or update your figures for GST, PAYG withholding and PAYG instalments.
5. Check your entries, then submit your BAS.
6. Save or print the confirmation receipt for your records.

Lodge through accounting software

SBR-enabled accounting software lets you prepare and lodge your BAS in the same place you keep your records. Software like Xero Accounting Software connects directly to the ATO.

1. Reconcile your bank transactions and check that all invoices and bills are recorded for the period.
2. Run a BAS report or GST return within the software to generate your figures.
3. Review the report for accuracy.
4. Submit the BAS directly to the ATO through the software's built-in lodgement feature.

Lodge through a registered agent

A registered tax agent or BAS agent can lodge your BAS on your behalf. This is a common choice for businesses with more complex tax affairs or those who prefer professional oversight.

Your agent prepares and lodges your BAS electronically, and may have access to extended deadlines that give you more time. You'll still need to give your agent accurate records, so it helps to keep your bookkeeping up to date.

Choose the right lodgement method

The right approach depends on your business size, complexity and confidence with financial reporting. Here's who each method suits best.

• ATO Online Services suits businesses that want to self-lodge and are comfortable entering figures manually
• SBR-enabled accounting software suits businesses that want an efficient, integrated process with less manual handling
• A registered agent suits businesses with complex tax obligations, multiple entities or limited time to manage compliance themselves

How to pay your BAS

After you lodge your BAS, you'll need to pay any amount owing by the due date. The ATO offers several payment options, so you can choose the one that fits your cash flow.

These are the most common payment methods.

• BPAY: use the biller code and reference number on your BAS or ATO correspondence
• Direct debit: set up a recurring arrangement through the ATO to automate payments
• Debit card: pay through ATO Online Services or Government EasyPay
• Credit card: pay the same way, but only until 30 June 2027

After 30 June 2027, you'll need to pay another way. The ATO's other payment options include BPAY, direct debit, debit card, electronic funds transfer or paying in person at Australia Post.

If your payment plan is linked to a credit card, update your payment plan with a new payment method. Do this before the first instalment due after 30 June 2027.

If you're expecting a refund rather than owing a payment, the ATO usually pays BAS refunds within 14 days of receiving your lodgement.

Cash flow can be tight around BAS time. If you're having difficulty paying the full amount, contact the ATO early to discuss a payment plan. Arranging a plan before the due date can help you avoid additional penalties and shows a good-faith effort to meet your obligations.

How a BAS agent can help you

A BAS agent is a qualified professional, typically an accountant or bookkeeper, who is registered with the Tax Practitioners Board. They can prepare and lodge your BAS on your behalf and help keep your reporting accurate.

Working with a BAS agent can be particularly helpful if your tax affairs are complex or you're unsure about GST classifications. It also frees up time you'd otherwise spend on compliance paperwork, so you can focus on running your business.

Business tax reporting can be hard to follow when it isn't your area of expertise. A qualified BAS agent can help bridge that gap and flag potential issues before they become costly mistakes.

You can check that an agent is registered on the Tax Practitioners Board register. If you're looking for a bookkeeper or accountant who uses Xero, the Xero Advisor Directory can help you find a professional in your area.

What to do if you make BAS mistakes

You can fix a BAS mistake on your next BAS or by revising the original, depending on the size and nature of the error. Mistakes are common, and the ATO has a clear process for correcting them.

For minor errors, you can generally correct them on your next BAS. This applies to small adjustments that fall within the ATO's correction thresholds.

For more significant errors, you'll need to revise the original BAS for the period where the mistake occurred. You can do this through ATO Online Services or ask your agent to handle the revision. The ATO provides detailed guidelines on which errors qualify for each approach, so check its instructions if you're unsure.

What if you can't lodge BAS on time?

If you can't lodge your BAS on time, contact the ATO as early as possible. Deadlines can slip because of unexpected circumstances, cash flow issues or missing information.

The ATO may grant a deferral or help you set up a payment plan. Getting in touch early is always better than missing a deadline without explanation.

If you don't lodge on time and don't make contact, the ATO can apply a failure-to-lodge (FTL) penalty. For small businesses, this penalty is $364 for each 28-day period (or part of one) your BAS is overdue, up to a maximum of five penalty units ($1,820). The ATO may also charge a general interest charge (GIC) on any unpaid amounts from the original due date.

Keeping BAS hassle free

Keeping your records up to date throughout the quarter is the simplest way to make BAS lodgement straightforward. These habits make BAS preparation less stressful.

• Reconcile your bank accounts weekly to spread the work across the quarter
• Use cloud accounting software to automate GST tracking and categorise transactions as they come in
• Keep digital copies of all invoices, receipts and financial documents
• Set calendar reminders for BAS due dates, including time to review before submitting
• Retain your records for at least five years, as required by the ATO

Simplify your BAS preparation with Xero

Preparing your BAS gets easier when the work happens in the background throughout the year. Xero Accounting Software connects to your bank and imports transactions automatically through bank feeds.

Your records are easy to reconcile as you go, and your GST is tracked as you go. When it's time to prepare your BAS, the numbers are already there.

With your finances organised year-round, you can generate a GST return report, review it and move on to lodgement with confidence. To see how Xero can help your business stay on top of compliance, get one month free.

FAQs on lodging BAS online

These answers cover common questions about lodging BAS online.

What is a business activity statement?

A business activity statement is a single ATO form that combines several tax obligations, so you report and pay GST and PAYG together. Most small businesses lodge it quarterly, larger businesses lodge monthly and some voluntary GST registrants lodge once a year.

How much does it cost to lodge BAS?

Lodging your BAS yourself through ATO Online Services or accounting software is free. Registered BAS or tax agent fees vary with how complex your tax affairs are.

Do you need an accountant to lodge BAS?

No, you can lodge your own BAS through ATO Online Services or accounting software, though an agent helps if your tax affairs are complex.

Can I lodge BAS through my accounting software?

Yes, if your software supports SBR. Look for a built-in ATO lodgement feature or check the ATO's list of approved digital service providers.

What happens if I lodge my BAS late?

The ATO can apply penalties and interest on outstanding amounts. If it's your first late lodgement, you may be able to ask the ATO to remit the penalty by explaining your circumstances.

How long does it take for BAS lodging to be processed?

Lodging online can help you get any refund sooner. If a refund is taking longer than expected, you can check its status through ATO Online Services or by calling the ATO directly.