Lodging a BAS Return is required annually for entities in Australia with a turnover (sales) of less than $75,000 p.a. If an entity has turnover of more than $75,000 then a BAS Return is required quarterly.
To lodge a BAS Return, the entity must be registered with the ATO – sole trader, contractor, partnership, company or trust.
After registering, an assigned individual becomes responsible for the lodgement of the entity’s BAS Return.
Lodge Your BAS Return Online
Step 1: Go to https://www.ato.gov.au/
At the Login as box, click the drop down and select “Business”
Click on the box “Login”.
Step 2: Log into the Online services for business
After clicking on Login, you will be directed to the Online services for business
Click Log In and you will see the below message, if you have already set up your myGovID.
Step 3: Go to your Mobile Phone, Log into myGovid App
You will get a notification message on your mobile phone “Authentication Request”
“A request has been received to login to an online service”
Tap on your myGovID app icon
Enter your password for myGovID
After entering your password, the myGovID app will automatically accept the password on the ATO portal:
Step 4: Go to Lodgements
You may need to choose the entity that you are performing the BAS for (if you are responsible for more than one).
Go to the Activity Statements tab.
- Apr 2022 – Jun 2022 Business activity statement
- Business Activity Statement Summary
- Role Type
- Goods and services tax (GST)
- Owed to ATO
- Owed by ATO