How to Lodge a BAS Return

Filing a BAS Return annually is a requirement for Australian entities whose annual revenue is below $75,000. If an entity’s revenue surpasses $75,000, they are required to submit a BAS Return 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.

For Action

  • Apr 2022 – Jun 2022 Business activity statement
  • Business Activity Statement Summary
  • Statement
  • Role Type
  • Goods and services tax (GST)
  • Owed to ATO
  • Owed by ATO