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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Australia /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.1 Activity statements
Commentary

1.3.1 Activity statements


Australia

The key reporting requirements and deadlines for Australian payroll are discussed in terms of:

  1. Ìý

    •ÌýÌýÌýÌý Activity statements, 1.3.1

  2. Ìý

    •ÌýÌýÌýÌý Fringe benefits tax, 1.3.2

  3. Ìý

    •ÌýÌýÌýÌý Superannuation, 1.3.3, and

  4. Ìý

    •ÌýÌýÌýÌý Payroll tax, 1.3.4

1.3.1ÌýÌýÌýÌý Activity statements

Frequency of business activity statements (BAS) lodgement (1.2.1) is determined with reference to the reporting entity's GST turnover. Businesses with higher turnovers

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