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    • [201907] BAS prefill research [NEW]
    • [201901] Proposed public advice and guidance strategy – Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

    [201907] BAS prefill research

    Registered: March 2019

    Expected completion: April 2019

    Status

    Consultation is planned for 10 and 11 April 2019.

    Purpose

    To test the feasibility of a GST Simplified Accounting Method to support pre-filling of the BAS with third party data by better understanding the challenges faced by ride sourcing drivers in complying with their tax obligations.

    Description

    A Simplified Accounting Method for GST would provide ride sourcing drivers with the option to apportion their expenses based on their total fares.

    This would remove the need to manually track GST expenses and calculate GST credits claimed on the BAS.

    GST reporting on the BAS could potentially be pre-filled from third party data where the driver has simple GST obligations.

    Whilst the BAS pre-fill research is explorative in nature, the ATO is seeking to validate whether this would enhance the client experience and make it easier to lodge and pay the BAS on time.

    Who we are consulting

    We are consulting with ride sourcing drivers.

    Contact

    Lauren Taylor, Business Development Officer, Small Business

    Lauren.Taylor@ato.gov.au telephone (07) 3213 5113

    Last modified: 09 Apr 2019QC 54486