Business Activity Statement

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Australia Business Activity Statement. If you are using the Tax Reports (International) page, see Business Activity Statement Report.

With Tax Reporting Framework, you can generate the Australia Business Activity Statement (BAS) report. To generate a report, see Generating Localized Country Tax Reports.

The SuiteTax Country Tax Reports APAC SuiteApp provides the tax report template and tax report localization for Australia. You must install this SuiteApp to have Australia tax reports available on the Country Tax Report page. For more information about the required SuiteApps for each country tax reports, see Tax Reporting Framework Localization Requirements.

The following tables describe the reported values on the BAS report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, Tax Item Types, and Tax Reporting Category filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

• Goods and services tax (GST)

• PAYG tax withheld

• Summary: Amounts you owe the ATO

• Summary: Amounts the ATO owes you

• Payment or refund?

Goods and services tax (GST)

Box	Report Label	Amount	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category
G1	Total sales Does the amount shown at G1 include GST?	Net amount	Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_SR	Domestic Sales	Goods Services	–
			Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_ZR	Domestic Sales Exports	Goods Services	–
			Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_NL	Domestic Sales	Goods Services	–
			Billable Expenses	Invoice Cash Sale	AU_SR	Domestic Sales	–	–
			Billable Expenses	Invoice Cash Sale	AU_ZR	Domestic Sales Exports	–	–
			Billable Expenses	Invoice Cash Sale	AU_NL	Domestic Sales	–	–
G2	Export sales	Net amount	Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_ZR	Exports	Goods Services	–
			Billable Expenses	Invoice Cash Sale	AU_ZR	Exports	–	–
G3	Other GST-free sales	Net amount	Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_ZR	Domestic Sales	Goods Services	–
			Billable Expenses	Invoice Cash Sale	AU_ZR	Domestic Sales	–	–
G10	Capital purchases	Net amount	Purchases	Bill Bill Credit	AU_SR	Domestic Purchases Imports	Goods	AU - Capital Goods
			Expenses	Bill Bill Credit Expense Report	AU_SR	Domestic Purchases Imports	–	–
G11	Non-capital purchases	Net amount	Purchases	Bill Bill Credit	AU_SR	Domestic Purchases Imports	Goods Services	- None -
			Expenses	Bill Bill Credit Expense Report	AU_SR	Domestic Purchases Imports	–	–

PAYG tax withheld

Box	Report Label	Details
W1	Total salary, wages, and other payments	Data of the selected account.
W2	Amount withheld from Payments shown at W1	Data of the selected account.
W3	Amount withheld where no ABN is quoted	Data of the selected account.
W4	Other amounts withheld (excluding any amounts shown at W2 or W4)	Data of the selected account.
W5	Total amounts withheld (W2 + W4 + W3)	Autogenerated

The values reported on boxes W1-W4 are from the data of the selected accounts upon Australia tax return setup. To select an account, see Customizing Localized Tax Returns.

Summary

Amounts you owe the ATO

Box	Report Label	Amount	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types
1A	GST on sales	Tax amount	Sales	Cash Refund Cash Sale Credit Memo Invoice	AU_SR	Domestic Sales	Goods Services
			Billable Expenses	Invoice Cash Sale	AU_SR	Domestic Sales	–
1C	Wine equalisation tax	(Custom)
1E	Luxury car tax	(Custom)
4	PAYG tax withheld	(Value reported on box W5)
5A	PAYG income tax installment	(Data of the selected account)
6A	FBT installment	(Data of the selected account)
8A	1A + 1C + 1E + 4 + 5A + 6A + 7	(Autogenerated)

The values reported on boxes 5A and 6A are from the data of the selected accounts upon Australia tax return setup. To select an account and customize boxes 1C and 1E, see Customizing Localized Tax Returns.

Amounts the ATO owes you

Box	Report Label	Amount	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types
1B	GST on purchases	Tax amount	Purchases	Bill Bill Credit	AU_SR	Domestic Purchases	Goods Services
			Purchases	Bill Bill Credit	AU_SR	Imports	Goods Services
			Expenses	Bill Bill Credit Expense Report	AU_SR	Domestic Purchases	–
			Expenses	Bill Bill Credit Expense Report	AU_SR	Imports	–
1D	Wine equalisation tax refundable	(Custom)
1F	Luxury car tax refundable	(Custom)
5B	Credit from PAYG income tax instalment variation	(Data of the selected account.)
6B	Credit from FBT instalment variation	(Data of the selected account.)
8B	1B + 1D + 1F + 5B + 6B	(Autogenerated)

The values reported on boxes 5B and 6B are from the data of the selected accounts upon Australia tax return setup. To select an account and customize boxes 1D and 1F, see Customizing Localized Tax Returns.

Payment or refund?

Box	Report Label	Details
9	Your payment or refund amount	Autogenerated

To view the Australia GST report in detail, see Viewing a Generated Country Tax Report.

For information about the reporting features of Country Tax Reports, see Tax Reporting Framework.

Related Topics

• Installing Tax Reporting Framework
• Roles and Permissions in Tax Reporting Framework
• Setting Up Country Tax Reporting Preferences
• Generating Localized Country Tax Reports
• Viewing a Generated Country Tax Report
• Making Adjustments on a Country Tax Report
• Exporting a Country Tax Report
• Electronic Tax Filing in Tax Reporting Framework
• Customizing Localized Tax Returns
• Assigning a Tax Reporting Category
• Country Tax Reports in Tax Reporting Framework
• Tax Reporting Framework Error Codes
• Known Limitations of Tax Reporting Framework

General Notices