Purpose
Ensure Business Activity Statements (BAS) reports are completed accurately and on time.

Background
This is a relatively straightforward process and provided you have accurately entered information to your accounting package, should be completed with a minimum of fuss.

Scope
Accounting Staff

Due when
Reporting Period	By when	
Monthly/Quarterly/yearly	by the 20th day of the following month	

Procedure
•	Doing your BAS is a relatively simple exercise, because you have already told your accounting package all the information it requires to classify the various receipts and payments by their GST type. Your accounting package will provide you with figures for GST and any wage deductions if you have entered them. It will not provide figures for other forms of tax such as car tax, fringe benefits tax or tax deductions from payments to contractors. 
•	The entire design philosophy of most accounting packages is not to overload you with technology so they take the view that most of users would not want to be logging onto the ATO via the internet and making electronic returns.  Most accounting packages therefore expect you will still use the paper form that the ATO provides. 
•	(PROVIDE A STEP BY STEP PROCESS FOR PRODUCING A REPORT ON GST PAYMENTS AND RECEIPTS FROM YOUR ACCOUNTING PACKAGE)
•	Looking down the form you will see it is broken into three sections. The first analyses the income of your business, the second analyses the expenses of your business and the final section analyses any wage deductions you may have made. 
•	From the computer generated report, you should be able to transpose the appropriate amounts onto the BAS report.
•	(WHO) will check the report and details before payment is made.

What you will need before you begin
Need	Notes	
Time	•	[e.g. %<<sampleinfo>>%]	
Tools and Equipment	•	[e.g. %<<sampleinfo>>%]
•	..other	
Parts	•	[e.g. %<<sampleinfo>>%]
•	..other	
Support people	•	[e.g. %<<sampleinfo>>%]	
Paperwork and authority	•	[e.g. %<<sampleinfo>>%]
•	..other	
Other	•	[e.g. %<<sampleinfo>>%]	

Steps
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4.	..others

Tips
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Traps
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