Business activity statements (BAS)

BAS A – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers with a quarterly goods and services tax (GST), pay as you go (PAYG) tax withheld and PAYG income tax instalment obligations. Typical users include sole traders and companies.

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BAS C – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers with a quarterly GST, PAYG tax withheld and PAYG income tax instalment obligations and any one or combination of fringe benefit tax instalments, wine equalisation tax or luxury car tax.

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BAS D – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers with a quarterly GST only. Typical users include partnerships and charities.

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BAS F – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers with a quarterly GST and PAYG tax withheld obligations. Typical users include partnerships and charities.

4190

BAS G – Monthly BAS

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers with monthly GST and any other obligations.

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BAS P – Annual GST return

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers who pay their GST by instalments and lodge an annual GST return or are eligible to report and pay their GST annually.

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BAS Q – Annual GST report

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers who have paid and reported GST quarterly using GST Option 2.

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BAS R – Quarterly PAYG instalment notice

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample PAYG instalment notice is for taxpayers who have elected to pay an instalment amount (Option 1) and only have a reporting obligation if varying.

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BAS S – Quarterly GST instalment notice

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample GST instalment notice is for taxpayers who have elected to pay GST instalments quarterly (Option 3) and only have a reporting obligation if varying.

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BAS T – Quarterly GST and PAYG instalment notice

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample quarterly GST and PAYG instalment notice is for taxpayers who pay GST and PAYG instalments quarterly and only have a reporting obligation if varying one or both of these amounts.

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BAS U – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming a fuel tax credit with a quarterly GST, PAYG tax withheld and PAYG income tax instalment obligations. Typical users include sole traders and companies.

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BAS V – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming a fuel tax credit with a quarterly GST, PAYG tax withheld and PAYG income tax instalment obligation and any one or combination of a fringe benefit tax instalment, wine equalisation tax or luxury car tax.

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BAS W – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming a fuel tax credit with a quarterly GST obligation only. Typical users include partnerships and charities.

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BAS X – Quarterly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming a fuel tax credit with a quarterly GST and PAYG tax withheld obligations. Typical users include partnerships and charities.

14170

BAS Y – Monthly business activity statement

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming a fuel tax credit with monthly GST and any other obligations.

14171

BAS Z – Annual GST return

Section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers claiming fuel tax credits with an annual GST obligation as well as taxpayers with wine equalisation tax or luxury car tax obligations. Taxpayers who pay their GST by instalments do not use this form as they use BAS P.

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RBAS – Revised business activity statement

Sections 155-40, 155-45 and 388-50 of Schedule 1 to the Taxation Administration Act 1953.

This sample document is for taxpayers who need to revise an activity statement or apply for an amendment.

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