If your ABN Sole Trading Business is not Registered for GST do you need to lodge a BAS? Does anything need to be done or reported to the ATO before doing your tax return? What if you haven't earned anything under your ABN in that financial year, do you still need to do anything before submitting tax return? Can I just take this to my accountant for my tax return?
Only lodge a BAS if you are registered for GST
How to lodge your BAS | Australian Taxation Office
Otherwise simply report business income or a business loss on tax return.
Hi, I have the same question as Stacey, but I was told last week by a business mentor in another state (who is a BAS agent) that all businesses have to lodge a BAS regardless of whether they are registered for GST or PAYGI and if the business income is nil to report it as all zeros.
I couldn't find this information on the ATO website when I looked 2 weeks ago.
Which advice is the correct one? Have to lodge BAS anyway or only if registered for GST and PAYGI?
My situation: I registered for an ABN last year (because a friend told me I needed one for an unrelated situation which turned out to be incorrect information) I kept the ABN because I had plans to start a business but I haven't launched yet. I'm currently in the Self Employment Assistance program and undertaking the training before starting mentoring. I am months and months away from even starting the business, let alone earning any income. When I lodged my personal tax return last year I didn't add any business income because I hadn't even started preparing to start the business. I'm confused as to what I'm supposed to do and I don't want to get in trouble.
Hi @RhiannonEM,
Having an ABN alone doesn't mean you need to lodge a BAS. You only need to lodge a BAS if you're registered for GST, have pay as you go withholding (PAYGW) obligations, or other tax obligations that need to be reported on a BAS. Not all businesses need to lodge a BAS.
You'll only need to register for GST if your business earns $75,000 or more in a year (or $150,000 for not-for-profit organisations), or if you're a taxi or rideshare driver.
When you do start earning business income, you'll report it in your tax return, not on a BAS. A BAS is used to report things like GST and PAYGW, not income.
If you're currently receiving BAS reminders, you may want to consider cancelling your GST and other registrations. This will stop you from receiving BAS and reminders. Just make sure you've met all your tax and super lodgment, reporting and payment obligations before you cancel them.
You can find more information about when you need to register for GST and how to lodge your BAS through ATO online services. If you're unsure about your specific situation, you can contact us or speak with a registered tax or BAS agent for guidance.
Thank you for clearing that up for me Jay.
The lady who told me every business has to lodge a BAS regardless of GST status, is a registered BAS agent. So I wasn't sure if she had updated knowledge that hadn't made it to the website yet.
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