| Activity Statement Update - Quarter 1 2012-13 |
| This is the activity statement update (ASU) for quarter 1, 2012-13. The ASU informs you of legislative changes, new issues and products. This issue includes help for small business videos and a lodgment calendar. |
| GST calculation worsheet for BAS |
| This GST calculation work sheet for BAS will assist you in calculating your GST. NAT 4203-04.2004 |
| PAYG instalment variations - reason codes |
| Lists the reason codes you must supply when you vary a PAYG instalment on an activity statement. |
| Fuel tax credit rates and eligible fuels |
| Provides details of eligible fuels and fuel tax credit rates. |
| Fuel tax credits calculation worksheet |
| Use this worksheet to help you calculate your fuel tax credits and claim them on your business activity statement (BAS). You must be registered for goods and services tax (GST) and fuel tax credits before you can claim. |
| Activity statement declaration |
| Tax Agents have identified a need for a downloadable declaration form that they can print off and send to their clients for signing or alternatively that they can email to their clients who may then return it via email with an electronic signature. |
| Activity statement update Quarter 4 2011-12 |
| This is the Activity statement update (ASU) for Quarter 4, 2011-12. The ASU informs you of legislative changes, new issues and products. This update includes: the ABR upgrade, information about Standard Business Reporting (SBR), tips from Paul Clitheroe to avoid scams, and more. |
| Activity statement update - Quarter 3 2011-12 |
| This is the Activity statement update (ASU) for Quarter 3, 2011-12. The ASU informs you of legislative changes, new issues and products. This update includes: National Consumer Fraud Week (NCFW) 2012, help for non-profit organisations, a new method for calculating PAYG instalment income, and more. |
| Activity statement update - Quarter 2 2011-12 |
| Activity statement update informs you of legislative changes, new issues and products. In this update: flood levy, updated PAYG withholding tables, and more. |
| Activity statement update - Quarter 1 2011-12 |
| Activity statement update informs you of legislative changes, new issues and products. In this update: flood levy, updated PAYG withholding tables, and more. |
| Activity statement generate dates |
| The table below shows the activity statement generation dates throughout the financial year. |
| Back to business bulletin |
| Back to business, our quarterly newsletter, provides you with relevant and practical information to help you understand your tax obligations and handy tips to complete your business activity statement. |
| Back to business bulletin - Quarter 2 2012-13 |
| Back to business aims to provide small and micro businesses with relevant and practical information, with a focus on what will help you run your business, understand your tax obligations and complete your BAS. In the first issue, we take a look at what you can claim as a small business. |
| Back to business bulletin - Quarter 3 2012-13 |
| Back to business aims to provide small and micro businesses with relevant and practical information, with a focus on what will help you run your business, understand your tax obligations and complete your BAS. |
| BAS A - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST, PAYG tax withheld and PAYG income tax instalment obligations. Typical users include sole traders and companies. NAT 4189 |
| BAS C - Quarterly business activity statement |
| 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. NAT 4195 |
| BAS D - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST only. Typical users include partnerships and charities. NAT 4191 |
| BAS F - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST and PAYG tax withheld obligations. Typical users include partnerships and charities. NAT 4190 |
| BAS G - Monthly BAS |
| This sample document is for taxpayers with monthly GST and any other obligations. NAT 4235 |
| BAS P - Annual GST return |
| This sample document is for taxpayers who pay their GST by instalments and lodge an annual GST return. These clients must have an annual turnover of $2 million or less and pay a GST instalment amount (or varied amount) worked out by us. NAT 4646 |
| BAS Q - Annual GST report |
| This sample document is for taxpayers who have paid and reported GST quarterly using GST Option 2. NAT 4647 |
| BAS R - Quarterly PAYG instalment notice |
| This sample document is for taxpayers whose only obligation is PAYG instaments and who have elected to pay an instalment amount (Option 1). NAT 4753 |
| BAS S - Quarterly GST instalment notice |
| This sample GST instalment notice is for clients who report and pay GST instalments quarterly, use the GST instalment amount to report, and have no other reporting requirements. NAT 8056 |
| BAS T - Quarterly GST and PAYG instalment notice |
| This sample quarterly GST instalment notice is for clients who report and pay GST and PAYG quarterly, use the instalment amounts advised by us, and have no other reporting requirements. NAT 8057 |
| BAS U - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST, fuel tax credit, PAYG tax withheld and PAYG income tax instalment obligations. Typical users include sole traders and companies. NAT 14167. |
| BAS V - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST, fuel tax credit, 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. NAT 14168. |
| BAS W - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST and fuel tax credit role only. Typical users include partnerships and charities. NAT 14169 |
| BAS X - Quarterly business activity statement |
| This sample document is for taxpayers with a quarterly GST, fuel tax credit and PAYG tax withheld obligations. Typical users include partnerships and charities. NAT 14170. |
| BAS Y - Monthly business activity statement |
| This sample document is for taxpayers with monthly GST, fuel tax credit and any other obligations. NAT 14171. |
| BAS Z - Annual GST return |
| This sample document is for taxpayers with annual GST, and fuel tax credit as well as taxpayers with wine equalisation tax or luxury car tax obligations as well. Taxpayers who pay their GST by instalments do not use this form as they use BAS P. NAT 14172 |
| Business Portal |
| A secure website for managing your business tax affairs, protected by online security credentials, AUSkey. |
| Choosing a payment option for your PAYG instalments |
| This fact sheet explains what options may be available to you for calculating your PAYG instalment amount, and how to choose your payment option for this income year. |
| December monthly activity statement deferral for schools |
| Information about the deferral of lodgment and payment of December monthly activity statement for schools. |
| Failure to lodge on time (FTL) penalty frequently asked questions |
| This information explains the failure to lodge on time penalty. |
| Fringe benefits tax - return lodgment and payment |
| Information on who must lodge a fringe benefits tax (FBT) return, how and when to lodge, late lodgment penalties, amending a return, how and when to pay and paying by instalments. |
| Fringe benefits tax (FBT) instalment |
| FBT is separate from income tax. If you had to pay FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your activity statement. |
| Fuel tax credit calculator |
| The fuel tax credit calculator is an easy to use tool that calculates your fuel tax credit entitlements to be claimed on your business activity statement (BAS). |
| Fuel tax credits |
| Fuel tax credits provide you with a credit for the fuel tax (excise or customs duty) included in the price of fuel you use in some business activities, machinery, plant, equipment and heavy vehicles. |
| Fuel tax credits - how to complete your business activity statement |
| Provides information about completing the fuel tax credit labels on your business activity statement and how to make adjustments, correct mistakes, lodge and pay. NAT 15531. |
| Goods and services tax (GST) |
| As a business you use an activity statement to report and pay the GST your business has collected and claim GST credits. Most businesses report and pay their GST quarterly and have a choice each year about how they do this. |
| GST - completing your activity statement |
| Explains what you need to do to complete the goods and services tax (GST) section of your activity statement. NAT 7392. |
| Guide to activity statements |
| How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice. |
| Help for small businesses experiencing short-term financial difficulties |
| An overview of the assistance measures provided for small businesses. |
| How to vary pay as you go (PAYG) instalments |
| Guide to how to vary your PAYG instalment amount or rate if you are one of three types of quarterly payers. NAT 4159 |
| IAS B - Instalment activity statement |
| This document is for taxpayers with a PAYG income tax instalment obligation only. Typical users include Partners in partnerships and other individual taxpayers who report and pay PAYG income tax instalments quarterly. NAT 4192 |
| IAS I - Instalment activity statement |
| This sample document is for taxpayers with a PAYG tax withheld only (quarterly or monthly). Note: taxpayers may receive IAS I for two months of a quarter and a quarterly AS form for the third month. NAT 4193 |
| IAS J - Quarterly instalment activity statement |
| This sample document is for taxpayers with PAYG income tax instalment, PAYG tax withheld and FBT obligations. Use this document for your record keeping purposes. NAT 4197 |
| IAS N - Annual instalment activity statement |
| This sample document is for taxpayers who have elected to report and pay an annual PAYG income tax instalment. NAT 4648 |
| Instalment notices for GST and PAYG instalments |
| You may receive a quarterly GST and/or PAYG instalment notice instead of an activity statement. You can simply pay the amount shown on your instalment notice. If you wish, you can vary the amount to pay. |
| Insurers guide to the business activity statement instructions |
| A supplement to the BAS for Insurers. |
| Lodge your activity statements online |
| Lodge your activity statement online and receive immediate confirmation of receipt. |
| Lodging and paying |
| You can lodge and pay electronically, by mail or in person, but you need to do it on time to avoid interest and penalties. |
| Luxury car tax - how to complete your activity statement |
| Instructions for completing the luxury car tax section of your activity statement. NAT 7391. |
| Luxury car tax (LCT) |
| LCT applies to cars with a GST-inclusive value exceeding the LCT threshold. |
| Pay as you go (PAYG) income tax instalment |
| You may receive an activity statement or an instalment notice to pay your PAYG income tax instalment. You can generally choose between two payment options, and you can vary your instalments in some circumstances. |
| Pay as you go (PAYG) tax withheld |
| PAYG tax withheld is the amounts you withhold from payments to employees, contractors and company directors. You may also have to withhold from payments to other businesses if they don't quote their ABN to you. |
| PAYG instalments - how to complete your activity statement |
| Provides education on how to complete the PAYG instalment labels on your activity statement. |
| PAYG withholding - how to complete your activity statement |
| Instructions for employers on how to complete a business activity statement (BAS). |
| Payment arrangement calculator |
| Use our online calculator to work out a payment arrangement that you can afford. Calculate different payment scenarios based on your circumstances and use these as a guide to propose a payment arrangement that enables you to address your tax obligations. |
| RBAS - Revised activity statement |
| This sample document is used by taxpayers to revise earlier activity statements. NAT 3233. |
| Retaining refunds for integrity checks - frequently asked questions |
| This information provides an overview of our discretion to retain certain refunds to undertake integrity checks on claims. Also includes frequently asked questions and answers. |
| What you need to do with your quarterly GST instalment notice |
| Instructions for completing your quarterly GST instalment notice (Form S). |
| Where is my refund? |
| Overview of common circumstances when a tax credit owed to you will be offset against a tax debt you owe or retained until you provide further information. Information on when you will need to request that the credit be refunded to you is also provided. |
| Wine equalisation tax - how to complete your activity statement |
| Instructions for completing the wine equalisation tax (WET) section of your activity statement. Nat 7390 |
| Wine equalisation tax (WET) |
| WET is generally paid by wine producers or wholesalers. If you report and pay GST using a pre-printed instalment amount (option 3 on the activity statement), don't complete the WET section of your activity statement because we have included your WET in this amount. |