paygwithholding

http://community.myob.com/t5/Staffing-and-payroll/How-to-do-PAYG-Withholding-Payable-with-Journal-entry/td-p/203907

BAS ATO Sample

Hi Violetta, You haven't provided enough information about the transaction you are trying to record for a simply answer. Are you raising the PAYG liability or discharging it? Generally if recording a payroll transaction (say gross 1000 less payg 200, net 800) by journal you might Dr Wages 1000 Cr PAYG Withholding Payable 200 and Cr Bank for the 800. When you eventually pay the PAYG to the ATO, you would Dr PAYG Withholding Payable 200 and CR Bank 200.

You will be required to make PAYG instalments monthly rather than quarterly if you have a base assessment instalment income of $20 million or more and you are a:

PAYG quarterly installment https://www.ato.gov.au/uploadedFiles/Content/CAS/downloads/BUS29533Nat4753s.pdf

如何填Business Activity

ATO BAS form https://www.ato.gov.au/uploadedFiles/Content/CAS/downloads/BUS25199Nat4189s.pdf GST. https://www.ato.gov.au/General/Other-languages/In-detail/Chinese/An-Introduction-to-Goods-and-Services-Tax-%28GST%29---Chinese/

如果是以下情況，你必須註冊GST: 如果你的生意年收入不足$75,000（或者如果是非盈利組織，該數值為$150,000），你不必註冊GST，但你也可以選擇註冊. 註冊GST意味著你可以就你購買用於生意的商品或服務中所含的GST要求抵免--前提是你有供應商的稅務發票.
 * 你有生意，且年收入$75,000或以上（或你認為將會如此）或者如果是非盈利組織，該數值為$150,000.
 * 無論你的GST營業額為多少，你的生意中包含提供計程車旅行. 計程車旅行指的是使用計程車或豪華轎車提供收費的載客服務，或
 * 你想要求燃油稅抵免.

sample le bas with figure. http://www.regionalskillstraining.com/sites/default/files/content/BAS%20Example%20set%206.pdf