The business activity statement (BAS) is a form submitted to the Australian Taxation Office by all businesses registered for GST to report their taxation obligations.
If you are a business registered for GST you need to lodge a business activity statement (BAS).
Your BAS will help you report and pay your:
- goods and services tax (GST)
- pay as you go (PAYG) instalments
- PAYG withholding tax
- other taxes.
When you register for an Australian business number (ABN) and GST the ATO will automatically send you a BAS when it is time to lodge.