An Australian journal of the books
Rosebery, Sydney · Perth desk
Lodgement, not theatre
The activity statement is where bookkeeping meets the ATO. These essays walk through registration, mixed supplies, Simpler BAS, due dates and the quiet work of making a BAS match the ledger before anyone presses lodge.
Image: Anonymous (Unsplash, via Wikimedia Commons) · CC0
BAS and GST · 3 March 2026
Fuel tax credits are not the GST on diesel. Here is how an Australian trades file separates the two, which heavy vehicles and machines usually qualify, which light utes do not, and what to keep so label 7D reprints.
BAS and GST · 24 February 2026
Simpler BAS reports GST on sales, GST on purchases and total sales. That is enough for many Australian small files, and it is how a mixed café or an exporter loses the plot. Here is when to use it and when to go back to full.
BAS and GST · 10 February 2026
Taxable, GST-free and input-taxed are not moods. Here is how an Australian clinic, café or association codes mixed supplies, claims input tax credits, and keeps the tax invoice that makes the credit real.
BAS and GST · 2 December 2025
The due date is not the work. Here are the quarterly and monthly Australian activity-statement dates, the next-business-day rule, the tax-agent concession, and the working-paper habit that makes lodge a reprint.
Read A BAS lodgement calendar that an Australian file can actually keep · 10 min
BAS and GST · 28 October 2025
Most Australian businesses must register at $75,000 of GST turnover, non-profits at $150,000, and taxi or ride-share from the first fare. Here is how to measure the threshold, when voluntary registration helps, and how cancellation actually works.
Read When to register for GST · 11 min
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