Australia - VAT submission guide
Updated by Andrew Porvaznik and Ian Matthews, PKF Sydney
| How are GST returns submitted to the tax authorities? | Australian GST obligations are reported in a Business Activity Statement (BAS), which also includes details of other Australian taxation obligations for which the taxpayer is registered. There are several methods of submitting a BAS to the tax authorities in Australia.
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Online filing
A BAS can be filed online in the following ways:
• Online services for individuals and sole traders (accessed through the MyGov portal for approved persons).
• Online services for business – This is a secure Australian Taxation Office (ATO) website which is used to manage business tax affairs online for approved persons.
• SBR-enabled software – This allows secure online filing directly from financial, accounting or payroll software, and is often integrated with business software that's tailored to specific industries.
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Using a BAS agent or tax agent
A BAS can be filed through a nominated BAS agent or tax agent on behalf of a company.
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Paper returns
Paper returns can be submitted by post, provided the |
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Web page updated on 24 Aug 2024 15:33