ABS Solutions

Business Activity Statement (BAS) lodgement.

Many business owners and new entrepreneurs aren't fully across what BAS means and how it must be lodged. This guide walks you through the concept, the records you need to prepare, the lodgement methods available, the deadlines that apply and how to correct mistakes.

Business Activity Statement (BAS) lodgement.

What BAS covers

The Business Activity Statement is how Australian businesses periodically report and pay tax obligations to the Australian Taxation Office (ATO). It consolidates several tax types into a single return:

What BAS covers
Graham Yuan
Managing Director
ABS Solutions

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Why us

What you must disclose for GST

What you must disclose for GST
  • Total sales

  • Export sales

  • Zero-rated (GST-free) sales

  • Capital purchases

  • Non-capital purchases

Deep dive

How we help you make it happen.

From compliance to optimisation — pick a topic to explore how we work with you.

Simplified BAS

If your business has GST-taxable turnover under AUD 10 million, you can usually opt in to Simplified BAS — a streamlined version with fewer GST labels that reduces compliance work without changing your underlying GST obligations.

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