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Glossary

BAS (Business Activity Statement)

The form GST-registered businesses lodge (usually quarterly) to report and pay GST.

A BAS reports the GST you collected on sales, the GST credits on your purchases, and often PAYG instalments. You pay the ATO the net GST owing (collected minus credits), or receive a refund. Most small trades businesses lodge quarterly.

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GST & BAS calculator GST
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