Simplifying BAS

Article Abstract:

Key changes brought about by the February 22, 2001 Australian treasurer's announcement of BAS simplification measures are presented. A major change is that businesses will simply pay PAYG amounts notified to them by the Australian Tax Office, instead of having to calculate them.

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Avoiding BAS potholes

Article Abstract:

Guidance for businesses on completing a business activity statement (BAS) is presented. Advice and information on the requirements of the Australian Taxation Office and methods of completing the BAS are offered.

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Adjusting to the GST

Article Abstract:

Issues concerning the implementation of new taxation accounting rules governing the calculation of supplier taxation in Australia is discussed.

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