There are a few different ways to lodge your BAS, but lodging it online or hiring an accountant, bookkeeper or BAS agent to do it for you is generally the easiest and most efficient way.

If you lodge your BAS online, you can do so either via your my.Gov account (only if you're a sole trader), through your online accounting/bookkeeping software or via the ATO's online business portal.

While you can lodge your BAS by mail, it takes a bit longer to complete and send the paperwork. There's also no risk of your documents getting lost in the post! If mail is your preferred method you'll be sent a pre-addressed envelope in your BAS package. 

If you have nothing to report for the quarter, you still have to report this to the ATO and lodge a nil statement. You can do this online OR over the phone on 13 72 26.