- PAYG Instalments;
- PAYG Withholding;
- Fringe benefits tax; and
- Luxury car tax
Including wages and superannuation contributions as purchases at label G11.
Wages should be reported at W1. Superannuation contributions do not need to be disclosed.
Including dollars and cents.
Only whole dollars need to be shown on the BAS. Avoid cents, decimals, commas, symbols or words.
Not including the sale of a business.
The sale price of a business, including any GST, must be reported at G1. When it is a GST-free sale of a going concern, the amounts still need to be disclosed at G3. If it is taxable, include GST at 1A.
Claiming GST credits for purchases used for private purposes.
GST can only be claimed for business expenses. If a purchase was used for both business and private purposes, GST credits need to be apportioned.
Leaving the variation code unexplained.
When varying a GST or PAYG instalment amount, a reason for the variation must be disclosed at G24 (for GST) or T4 (for PAYG).
Click here to access the full list of common BAS errors.