There are three main areas reported on a BAS being:


The BAS can also include other taxes such as:

  • Fringe Benefits Tax

  • Luxury Wine Tax

  • Fuel Tax Credits

  • Deferred Company Instalments

The ATO website provides instructions on how to complete sections of the activity statement:

FBT (Fringe Benefit Tax)

GST (Goods and Services Tax) 

LCT (Luxury Car Tax)

PAYG (Pay As You Go) Instalments

PAYG (Pay As You Go) Withholding

WET (Wine Equalisation Tax)

If you are not registered for GST then you will need to report your tax obligations for PAYG Withholding and Instalments on an Instalment Activity Statement (IAS)