GST & BAS Returns

Welcome to the comprehensive course on Goods and Services Tax (GST) and Business Activity Statement (BAS) returns. GST is a broad‑based consumption tax of 10% applied to most goods, services, and other items sold or consumed in Australia. The BAS is the form that registered businesses use to report their GST obligations, as well as other tax obligations such as PAYG withholding, PAYG instalments, and fringe benefits tax. Whether you are a business owner, bookkeeper, accountant, or BAS agent, mastering GST and BAS is essential for compliance with the Australian Taxation Office (ATO), avoiding penalties, and managing your business cash flow. This course covers everything from GST registration and tax invoices to calculating GST liabilities, claiming credits, lodging BAS, handling adjustments, and surviving an ATO review. By the end of this course, you will be able to confidently prepare, review, and lodge BAS returns for any registered business.