Need of Business Activity Statement (BAS)

Post# A408791 · Posted by: outsourcing
Businesses need to create activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Individuals who need to pay quarterly PAYG instalments also use Activity statements.
Activity statements are personalised to each business or individual to support reporting against identified obligations.
Businesses self-assess their own indirect taxes. For tax periods starting on or after 1 July 2012, we will take the information you submit on your activity statements (about what you owe or expect to be refunded) as your tax assessment under indirect tax laws. Your activity statement will be treated as your notice of assessment, issued on the day you lodge.

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BAS - Business Activity Statements

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