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  • Activity statements supported by the PLS

    The activity statements that are supported by the PLS are listed in Table 2 and those not supported are listed in Table 3.

    Table 2: Activity statements that can be lodged using the PLS

    Activity statement

    Period

    Obligations

    BAS A

    Quarterly

    GST, PAYGI, PAYGW, Deferred COIN

    BAS C

    Quarterly

    GST, PAYGI, PAYGW, FBTI, WET, LCT, Deferred COIN

    BAS D

    Quarterly

    GST

    BAS F

    Quarterly

    GST, PAYGW

    BAS G

    Monthly

    GST, PAYGI, PAYGW, FBTI, WET, LCT, Deferred COIN

    BAS P

    Annual

    Annual GST return, WET, LCT

    BAS R

    Quarterly

    Quarterly PAYG instalment notice (amount only)

    BAS S

    Quarterly

    GST instalment (amount only)

    BAS T

    Quarterly

    GST and PAYG instalment amount

    BAS U

    Quarterly

    GST, PAYGI, PAYGW, Fuel tax credit (FTC)

    BAS V

    Quarterly

    GST, PAYGI, PAYGW, FBTI, WET, LCT, Fuel tax credit (FTC)

    BAS W

    Quarterly

    GST, Fuel tax credit (FTC)

    BAS X

    Quarterly

    GST, PAYGW, Fuel tax credit (FTC)

    BAS Y

    Monthly

    GST, PAYGI, PAYGW, FBTI, WET, LCT, Fuel tax credit

    BAS Z

    Annual

    Annual GST return, WET, LCT, Fuel tax credit (FTC)

    IAS B

    Quarterly

    PAYGI, Deferred COIN

    IAS I

    Quarterly or monthly

    PAYGW

    IAS J

    Quarterly

    PAYGI, PAYGW, FBTI, Deferred COIN

    IAS N

    Annual

    PAYGI (instalment amount)

    Table 3: Activity statements not supported by the PLS

    Activity statement

    Period

    Obligations

    NAT number

    BAS H

    Annual

    Annual GST return 2001

    4236

    BAS Q

    Annual

    Annual GST information report

    4647

      Last modified: 09 Jun 2023QC 49409