TL;DR: If the ATO issues an activity statement and your GST or PAYG roles are still active, you need to lodge a Nil BAS by the due date. Skipping it can trigger ATO reminders and Failure to Lodge (FTL) penalties, even if you owe nothing.
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Renovations, a temporary closure, or a slow quarter might make it feel like bookkeeping is on hold. But if the ATO issues an activity statement, you still need to lodge it, even if every field is zero.
TL;DR: If the ATO issues an activity statement and your GST or PAYG roles are still active, you need to lodge a Nil BAS by the due date. Skipping it can trigger ATO reminders and Failure to Lodge (FTL) penalties, even if you owe nothing.
“Nil BAS” is a confirmation to the ATO that there was no reportable activity for the period.
Here’s the distinction:
No sales, no GST collected, no wages paid, no PAYG withholding events, and no other amounts to report.
A lodged activity statement where the relevant fields are marked “No activity” or entered as zero.
Yes, if the ATO has issued the statement and your GST or PAYG roles are still active, you need to lodge.
Small businesses can get caught in situations like:
If you stop trading for a while — for example, you have no income or expenses during a renovation period — but your GST or PAYG roles remain active, the ATO will continue to issue BAS.
You need to lodge nil statements unless those roles are updated or cancelled.
If your only BAS role is PAYG withholding and you paid no wages this quarter, you still need to lodge a nil statement.
Lodging a nil BAS is a small step that prevents bigger admin headaches later.
The ATO can apply an FTL penalty if you miss the due date, even if you owe nothing.
Lodging on time helps you avoid automated demand notices and keeps your compliance record clean. This helps if you ever need an ATO payment plan or remission.
If the ATO hasn’t issued an activity statement because you’re not registered for GST and have no BAS roles, you don’t need to lodge anything.
Also, some instalment notices are “lodge only if you vary” — if the ATO states that, you may not need to lodge a nil form.
If your business has ceased or your roles should be cancelled, you can notify the ATO that lodgement isn’t required or cancel registrations as needed.
No, if the BAS has been issued and your roles are active, you should lodge it — even if it’s nil.
Only a registered BAS agent or tax agent (like Simplify) can prepare and lodge your BAS on your behalf.
A nil BAS is still a BAS. Lodging it on time is the simplest way to avoid reminders, penalties, and admin piling up while your business is quiet. If you’ve paused trading for renovations or your obligations have changed, check that your ATO roles match your current situation.
Need a hand? Simplify can prepare and lodge your BAS, including Nil BAS, and help you set up your registrations correctly so you’re not lodging statements longer than necessary. Get in touch today.
