this article focus to Discuss on Business Activity Statements (BAS). Business Activity Statements (BAS) are used by business’s to report and pay quite a few tax obligations, including GST, Payg (PAYG) instalments, PAYG withholding along with Fringe Benefits Tax. This can be a ATO’s way of combining numerous taxes into one statement for making it easier that you should collect and report info and monies that are due to the ATO, making sure that none are forgotten. Here explain some Business Activity Statements like, Goods and Services Tax (GST), PAYG Instalments, PAYG Withholding, Fringe Benefits Tax (FBT), Luxury Car Tax (LCT), and Fuel tax credits.