You make payments and report your obligations under the tax system using an activity statement. The activity statement allows you to report your obligations for a range of taxes, including:
- Goods and Services Tax (GST)
- Luxury Car Tax
- Wine Equalisation Tax (WET)
- Pay As You Go (PAYG) Withholding and instalments
- Fringe Benefits Tax (FBT) instalments
- Deferred Company Instalments.
The Australian Taxation Office (ATO) will send your activity statement about two weeks before the end of your reporting period. Complete and return the original by the due date, along with any payment due.
You can register to lodge your activity statement online (using the Business Portal, or, if you are a sole trader with a myGov account linked to the ATO, via the ATO’s online services for individuals) or use a paper form.
Make sure anyone doing your Business Activity Statement (BAS) is a registered agent with the Tax Practitioners Board (TPB). There is no protection for taxpayers who use unregistered tax or BAS agents.
What to do...
- See the ATO website for:
- Visit The Treasury's Standard Business Reporting (SBR) website to find out how registering for SBR can save you time and money.
- Visit the Inspector-General of Taxation and Taxation Ombudsman’s Making a complaint page to learn how to make a complaint about tax decisions.
- Search the TPB register to find a registered agent.