02/05/01(u)

09/05/05(w)

15.1 Larger corporates and adjustments on the BAS

These issues have been withdrawn and placed in the archive.

22/03/01(u)

09/05/05(w)

15.2 Business Activity Statements – two monthly returns followed by a quarterly return

02/05/01(u)

09/05/05(w)

15.3 Where do fees charged etc appear on the BAS when these are GST-free under Division 81? Ie It appears they are not supplies under Division 81, and should therefore go in either G4 on the supply side or G13 or G14 on the input side

22/03/01(u)

09/05/05(w)

15.4 If the due date for the lodgment of the BAS falls on a weekend, a public holiday or a bank holiday, what is the last day that the lodgment and payment can be made to avoid incurring late lodgment and late payment penalties?

If the ATO answer is the last working day before the required date, how does the legislation override section 36A(2) of the Acts Interpretation Act?

Are the rules different if the BAS is posted?

06/04/01(a)

09/05/05(w)

15.5 Substituted Accounting Periods (SAP) & BAS

28/02/05(w)

15.6 Lodgment due date falling on weekend or public holiday

Why BAS payments cannot be processed on a weekend or public holiday?

02/08/01(a)

09/05/05(w)

15.7 SAM and GST instalment option

28/02/05(w)

15.8 BAS: List of gazetted public holidays

10/09/01(a)

09/05/05(w)

15.9 Failure to lodge on time penalty on BAS

28/02/05(w)

15.10 Pre-printed date on BAS

28/02/05(w)

15.11 List of public holidays for the calendar year 2002

28/02/05(w)

15.12 List of public holidays for the calendar year 1/1/2003 to 1/1/2004