BAS Essentials
Activity Statements, GST and PAYG made simple — with real-world examples for small-business owners. Work through the modules in order, or jump to the one you need.
General information only — not tax, super or financial advice.
Modules¶
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Activity Statement fundamentals
10 lessons
New to Activity Statements? What they are, who lodges them, the types, reporting periods, due dates and labels.
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GST
12 lessons
GST from the ground up — registering, taxable/GST-free/input-taxed sales, claiming credits, tax invoices, accounting methods and adjustments.
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Completing a BAS
12 lessons
Every label explained, one at a time — G1 total sales through the GST, PAYG withholding and PAYG instalment boxes.
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PAYG obligations
10 lessons
PAYG withholding and PAYG instalments on your statement — reporting wages and tax withheld, no-ABN withholding, corrections and reconciling.
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Lodging an Activity Statement
10 lessons
The full lodgment path — preparing, checking, lodging, revising, paying, refunds, deferrals, using an agent, and record-keeping.
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Simpler BAS
8 lessons
The simplified GST reporting most small businesses use — who's eligible, the reduced G1/1A/1B labels, and changing methods.
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How your statement reaches the ATO
12 lessons
The behind-the-scenes journey in plain English — getting your statement, the checks it passes, sending it, who can lodge, and what comes back.
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STP & Activity Statements
10 lessons
Why your BAS pre-fills W1 and W2 from payroll — and why the figures may not match, with real-world fixes.
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Revisions & corrections
10 lessons
How to fix a BAS mistake — correcting on a later statement vs revising the original, the ATO's limits, and common scenarios.
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Activity Statement troubleshooting
10 lessons
When something goes wrong — errors before you lodge, rejected lodgments, missing statements, wrong periods, pre-fill gaps and payment mismatches — with calm, step-by-step fixes.
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