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Question 4 - What Is A Business Activity Statement?

A Business Activity Statement (or more commonly referred to as a BAS) is an Australian Taxation Office form issued to all GST registered entities. It reports a businesses’ Goods and Services Tax (GST) activity for the period.

Where required, the Business Activity Statement also reports your PAYG withholding obligations, fringe benefits tax obligations and any PAYG income tax instalments that may apply to your business. Most Business Activity Statements are issued quarterly, however, in some circumstances a business may be required (or voluntarily elect) to complete their Business Activity Statements on a monthly basis.


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