Do I need to lodge a BAS if earn no income?
I am registered for GST but I have earned no income over the last quarter. Am I still required to lodge a BAS?
If your business is registered for GST, you are required to lodge a BAS regardless of whether or not you have anything to report for that quarter. If you have nothing to report, you can lodge a 'nil' BAS online or by phoning 13 72 26 - this is an automated service that can be used 24/7 as long as you have your BAS document identification number (DIN) to hand.