The Business Activity Statement (BAS) is one form to be used by businesses to summarise all of their business activities and streamline dealings with the Australian Taxation Office. The BAS will be used to report virtually all of your taxation obligations and entitlements.
The paper is presented under the following headings:
- What Is The Business Activity Statement?
- BAS Readiness Questionnaire
- PAYG Withholding
- PAYG Instalment
- Small Business BAS
- GST
- Lodgement Periods - GST
- GST Accounting For Mixed GST Supplies
- "Cash" Or "Accruals" Basis - GST
- FBT Instalment
- Lodgement Dates
- Familiarise Yourself!
- Who Will Complete?
- Instalment Activity Statement
- Receipt Of Business Activity Statement
- Nothing To Report
- Whole Dollars Only
- Mistakes
- Offences
- ATO Audits
- Records
