You may still need to lodge a nil BAS when there is no activity. Check the statement issued by the ATO and the obligations attached to your registrations. No income does not automatically remove a lodgement requirement.
What this means in practice
A period with no sales might still contain expenses, wages or other reportable amounts. Review the records before treating the statement as nil. If the business has stopped operating, consider whether registrations need to be updated or cancelled through the proper process. Keep a copy of any confirmation and check whether final statements remain outstanding.
Your next steps
- Review expenses and payroll as well as sales
- Check statements in your ATO account
- Confirm whether the statement is genuinely nil
- Review registrations if the business has closed
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Business activity statements ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
