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BAS reporting: GST for SMEs

Published on 30 May 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

With preparation there are relatively few dark mysteries with GST. But there is a new language to learn, and there are substantive changes to be made to the way retail business works, particularly at the smaller end of the spectrum. The Business Activity Statement (BAS) is the "GST return". This paper works back from the outcomes required by the BAS, in order to track the preparation which is now required of small business, using the SME retail sector as a model.

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Author Photo - Harry Rigney CTA
Harry Rigney CTA
Harry has specialised since 1981 in taxation research, advising and the implementation of taxation solutions. He holds a Graduate Diploma in Education from the University of Adelaide and degree of Master of Laws from Harvard Law School. Harry has been a registered tax agent since 1982 and a member of The Tax Institute for more than 25 years. Harry is a lawyer, accredited as a specialist in taxation law. His experience has been developed through senior positions in professional firms, with responsibilities in achieving national quality assurance standards for firm-wide taxation consulting and compliance. His background includes several years as national tax director for PKF, senior tax manager for PricewaterhouseCoopers and, at the commencement of the capital gains tax and fringe benefits tax regime, a spell as special taxation consultant to a predecessor firm to KPMG. Harry has formally taught taxation and related law at University of Adelaide, Queensland University of Technology, Central Queensland University, University of New England and University of Queensland, with course preparation for ATAX at University of New South Wales. Harry was voted Best in Australia for Superannuation Tax Issues in the Acquisition International Tax Awards 2015 and Superannuation / Trusts Lawyer of the Year in the ACQ Global Awards 2014. Current at 20 May 2015 Click here to expand/collapse more articles by Harry M RIGNEY.
 
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