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Sole traders and businesses with turnover above the threshold apply for the Business Activity statement (BAS) to report tax obligations to Australian Tax Office (ATO). A BAS or Tax Agent can prepare and lodge the BAS through the BAS or Tax agent portal. Correct goods and service tax (GST) treatment is very important to oblige with the ATO requirement.

BAS includes following:

– Fringe benefits tax (FBT)
– Wine Equalisation tax (WET)
– Luxury Car Tax (LCT)
– Pay as you go withholding (PAYG) is also called income tax withholding (ITW)

Pay as you go installment (PAYGI) is also called Income tax installment (ITI)

BAS and Tax agents reconcile bank accounts to prepare and lodge business activity statements (BAS). Tax agents also request for this information to get and reconcile the figures in the annual tax returns.

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