79:. Forms are usually issued quarterly, some roles can be reported at different frequencies depending on the business structure and income. Some roles such as goods and services tax can be reported annually, subject to eligibility criteria being met. The business activity statement forms are required.
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The
Australian Taxation Office forwards a business activity statement tailor made for each registered business entity before the end of each reporting period. It may be delivered to the business as a paper form, electronically, or via the business’s registered tax agent. Parts of the form may be
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Related to the business activity statement is the instalment activity statement, which is used by taxpayers who are not registered for the goods and services tax, but have other tax obligations. An instalment activity statement is also used by entities that prepare a quarterly business activity
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The business activity statement reporting system was introduced in 2000 as a part of a major tax reform, which also included the introduction of the goods and services tax. The various forms and reporting methods have changed considerably since the initial introduction of the business activity
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through its operations sub-plan. Any errors which occur with activity statements are usually handled by a department known as activity statement product (exceptions). This department operates under the operations sub-plan, client account services business service line. Errors may occur when a
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business client reports figures incorrectly, where a client includes cent figures (only dollar figures are allowable), where an arithmetic error occurs, when a statement is submitted when no roles are active for the client, or when the handwriting on a paper statement is illegible.
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Every activity statement carries a unique document identification number. Activity statements can be submitted to the tax office on paper (mail), by phone, electronically (via a tax agent's electronic lodgment system), or through the
Australian Taxation Office business portal.
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There are a number of different business activity statement forms which an organisation can complete. The form which a business receives depends on what tax liabilities it has, referred to as
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Activity statements are usually required to be submitted quarterly, but some entities may be required to report obligations on a more frequent basis.
55:. Pay as you go withholding is sometimes known as income tax withholding, pay as you go instalments is sometimes known as income tax instalments".
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Some entities may be required to report pay as you go withholding liabilities or goods and services tax on a monthly basis.
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The primary methods that businesses use to prepare and submit their business activity statement include:
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statement but are required to remit their pay as you go withholding tax on a monthly basis.
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by registered business entities to report their tax obligations, including
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102:Activity statements are processed by the
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223:"Activity statement lodgment methods"
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134:Australian Taxation Office website
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199:. Taxpack.com.au. Archived from
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43:, pay as you go instalments,
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141:Standard business reporting
31:is a form submitted to the
29:business activity statement
18:Business Activity Statement
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227:Australian Taxation Office
176:Australian Taxation Office
104:Australian Taxation Office
33:Australian Taxation Office
41:pay as you go withholding
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137:Manually, by themselves
111:Methods of preparation
37:goods and services tax
263:Taxation in Australia
172:"Activity Statements"
153:Taxation in Australia
49:wine equalisation tax
233:on 21 February 2014
45:fringe benefits tax
16:(Redirected from
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258:Statements (law)
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53:luxury car tax
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235:. Retrieved
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205:. Retrieved
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179:. Retrieved
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59:pre-filled.
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67:statement.
252:Categories
207:23 October
159:References
125:Bookkeeper
120:Accountant
94:Operations
268:Tax forms
83:Frequency
147:See also
237:25 July
181:25 July
197:"GST"
77:roles
71:Types
239:2007
209:2007
183:2007
51:and
27:The
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