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.

Economic aspects

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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.

Business, Laws, regulations and rules, Accounting and auditing

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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.

Standards, Accounting, Distributors (Commerce)

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