Where is my BAS?

[ It’s a question that many people have been asking - Where is my BAS? ]
by Michael Garrone Published

From 1 July 2014 where you lodge an activity statement electronically you will no longer receive a paper copy of your future activity statements. For many people or businesses this may have already been triggered by lodging your June 2014 BAS via the Business Portal or by authorising your tax agent to lodge it via one of the electronic methods available to them.

Where you fall under these new rules the ATO will send an email notification to either you or your tax agent advising that a new activity statement is available. You must then use one of the available electronic methods to lodge your activity statement. This means either registering to use the Business Portal or continuing to use your tax agent to lodge it electronically.

The Business Portal is a secure portal to view your ATO records online. You can use it to view current debts, lodge and view activity statements, update your details or obtain a payment slip. To access the Business Portal you must register for an AUSkey which will provide you with secure access to the Business Portal. For more information on registering for an AUSkey follow the instructions in the link below.

It is important to note that not all activity statements are covered by the ATO’s new electronic lodgement approach. You will continue to receive the following types of activity statements in the mail, allowing you to lodge them in the same way as you have in the past:

Annual GST report (Form Q)

Quarterly PAYG instalment notice (Form R)

Quarterly GST instalment notice (Form S)

Quarterly GST and PAYG instalment notice (Form T)

This latest development is part of an ongoing approach by the ATO to streamline their operations by reducing paper and moving to a more integrated electronic system.

For more information use the link below to access the ATO’s fact sheet:


Michael Garrone
read more by Michael Garrone

Michael is our Tax Specialist Director as well as the head of our business advisory niches of Building and Construction and Property.

With Michael's extensive experience and a real interest in these niche areas he is able to provide practical business and tax advice that is unique to the Building and Construction and Property industries. His tailored advice helps guide these businesses through start-up phase to succession and sale. Michael has many years’ experience in solving complex problems involving corporate tax, restructures, international taxation, Capital Gains Tax and GST. 

Michael also has a strong background in self-managed superannuation and is an authorised representative of superannuationDEPOT. In this area Michael provides strategic advice on SMSF structures and in particular limited recourse borrowing arrangements. Through this diverse experience Michael has developed expertise within a wide range of industries including building and construction, property, professional services (legal, engineering & finance), technology and software and manufacturing.

Michael Garrone is an authorised representative [No. 1240832] of Hunter Green Pty Ltd AFSL 225962. Your Adviser may offer you services through Depot Superannuation Pty Ltd which is a separate business. Although the same Adviser may offer you services under the above businesses, each business is solely and separately responsible for the advice they each provide. In particular, Hunter Green is only responsible for the financial planning services provided by Michael Garrone.

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