Instalment Activity Statement: Guide to Managing BAS - Sleek. What Is IAS (Instalment Activity Statements) As a business owner in Australia, you are required to register for the goods and services tax (GST). There are requirements you have to meet in order to register for the tax. If you don't meet the qualifications that require GST registration, it is optional for your business.
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An IAS or Instalment Activity Statement, is a form used by taxpayers who are not registered for Goods and Services Tax (GST). It is also the form required to be lodged by entities that prepare a quarterly Business Activity Statement, but are required to remit their Pay As You Go (PAYG) withholding tax on a monthly basis because they are a medium withholder.. What is an IAS `Instalment Activity Statement'? An IAS is like a BAS for entities that are not registered for GST. It is used to report and pay PAYG withholdings from employees, PAYG income tax installments and fringe benefits tax instalments if necessary.
