GST issues registers
TPIPIssue no. 15 - BAS
Schedule:
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- The postscript (a) indicates the date the original issue was placed on the register
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- The postscript (u) indicates the date the original issue was updated
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- The postscript (w) indicates the date the issue was withdrawn from the register
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- Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 15 archive)
| Date | Question | Further information |
|---|---|---|
| 02/05/01(u)
09/05/05(w) |
15.1 Larger corporates and adjustments on the BAS | This issue has been withdrawn and placed in the archive.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15.2 Business Activity Statements - two monthly returns followed by a quarterly return | This issue has been withdrawn and placed in the archive. |
| 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81, and should therefore go in either G4 on the supply side or G13 or G14 on the input side | This issue has been withdrawn and placed in the archive. |
| 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? |
This issue has been withdrawn and placed in the archive. |
| 06/04/01(a)
09/05/05(w) |
15.5 Substituted Accounting Periods (SAP) & BAS | This issue has been withdrawn and placed in the archive. |
| 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? |
This issue has been withdrawn and placed in the archive. |
| 02/08/01(a)
09/05/05(w) |
15.7 SAM and GST instalment option | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 15.8 BAS: List of gazetted public holidays | This issue has been withdrawn and placed in the archive. |
| 10/09/01(a)
09/05/05(w) |
15.9 Failure to lodge on time penalty on BAS | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 15.10 Pre-printed date on BAS | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 15.11 List of public holidays for the calendar year 2002 | This issue has been withdrawn and placed in the archive. |
| 28/02/05(w) | 15.12 List of public holidays for the calendar year 1/1/2003 to 1/1/2004 | This issue has been withdrawn and placed in the archive. |
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