References and Copyright

Introduction

1. Treasury.gov.au. (2012). At a glance | Treasury.gov.au. [online] Available at: https://treasury.gov.au/review/tax-white-paper/at-a-glance.

2. A.T.O. (n.d.). New to tax and super. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/individuals/Your-tax-return/In-detail/New-to-tax-and-super/?anchor=Whywehavetax [Accessed 9 Oct. 2022].
3. Anon, (2021). Accounting & Bookkeeping explained in few words. | August 24, 2022 | FileMyBooks.in. [online] Available at: https://www.filemybooks.in/accounting-bookkeeping-explained/ [Accessed 9 Oct. 2022].
4. Mysite3. (n.d.). Independence Bookkeeping | Payroll Administrator | Brooklyn, NY. [online] Available at: https://www.independencebandc.com/ [Accessed 9 Oct. 2022].
5. e-BAS Accounts. (2014). 5 jobs your BAS Agent can’t do for you...... [online] Available at: https://www.e-bas.com.au/5-jobs-your-bas-agent-cant-do-for-you/.
6. University of the People. (2020). Bookkeeper vs Accountant: What’s the Difference? [online] Available at: https://www.uopeople.edu/blog/bookkeeper-vs-accountant/ [Accessed 9 Oct. 2022].
7. webadmin (2016). Tax Practitioners Board Overview. [online] www.tpb.gov.au. Available at: https://www.tpb.gov.au/tpb-overview.
8. Contact Number. (n.d.). ATO. [online] Available at: https://jmsarich.com.au/Resources/675/676/ [Accessed 9 Oct. 2022].
9. Commission (ACNC), A.C. and N. (n.d.). ACNC Registered Charities. data.gov.au. [online] Available at: https://data.gov.au/data/dataset/acnc-register [Accessed 9 Oct. 2022].

Legislation and Requirements

1. https://www.facebook.com/TheBizBuddy?ref=hl (2018). MYOB Pulse. [online] MYOB Pulse. Available at: https://www.myob.com/au/blog/what-are-business-activity-statements/.
2. Eggins, A. (n.d.). Business Activity Statements – What are they? [online] www.dcadvisorygroup.com.au. Available at: https://www.dcadvisorygroup.com.au/blog/2018/07/business-activity-statements-what-are [Accessed 9 Oct. 2022].
3. Group, Q. (2017). What you need to know about the Simpler BAS - Updated Spetember 2017. [online] Quill Group. Available at: https://www.quillgroup.com.au/blog/need-know-simpler-bas/ [Accessed 9 Oct. 2022].
4. LegalVision. (2014). Business Activity Statement | Free Legal Information | LegalVision. [online] Available at: https://legalvision.com.au/business-activity-statements/.
5. Anon, (n.d.). Fact Sheet: Registration as a BAS agent during the transitional period. [online] Available at: http://files.privateapps.net/biau/Registration_as_a_BAS_agent_during_transitional_period%5B1%5D.pdf [Accessed 10 Oct. 2022].
6. https://www.tpb.gov.au/tax-practitioner-service-charter#:~:text=The%20Tax%20Practitioners%20Board%20(TPB,Services%20Act%202009%20(TASA).
7. 16 gary.boyle (2016). Tax Practitioner Service Charter | TPB. [online] Tpb.gov.au. Available at: https://www.tpb.gov.au/tax-practitioner-service-charter [Accessed 9 Oct. 2022].
8. INFORMATION SHEET BAS AGENTS AND THE NEW TAX AGENT SERVICES REGIME. (n.d.). [online] Available at: http://files.privateapps.net/biau/BAS_agents_and_the_new_tax_agent_services_regime%5B1%5D%5B1%5D.pdf [Accessed 9 Oct. 2022].
9. Registration as an individual BAS agent. (n.d.). [online] Available at: http://files.privateapps.net/biau/Registration_as_an_individual_BAS_agent_%5B1%5D.pdf [Accessed 9 Oct. 2022].
10. devi.santhanam (2021). TPB(I) 36/2021 Supervisory arrangements under the Tax Agent Services Act 2009 | TPB. [online] Tpb.gov.au. Available at: https://www.tpb.gov.au/tpbi-362021-supervisory-arrangements-under-tax-agent-services-act-2009.
11. www.ausbookkeeping.com.au. (n.d.). Australian Bookkeeping Solutions - Compliance and Legislation. [online] Available at: http://www.ausbookkeeping.com.au/compliance.
12. Anon, (n.d.). Top tips to start or grow your own business | The iiNet Blog. [online] Available at: https://blog.iinet.net.au/top-tips-start-grow-business/ [Accessed 9 Oct. 2022].
13. Register, A.B. (n.d.). Applying for an ABN | ABR. [online] www.abr.gov.au. Available at: https://www.abr.gov.au/business-super-funds-charities/applying-abn.
14. ‌www.austbook.net. (n.d.). Govt & Legislation | Australian Bookkeepers Network. [online] Available at: https://www.austbook.net/GovernmentAndLegislation/ [Accessed 9 Oct. 2022].
15. ‌Anon, (n.d.). [online] Available at: https://www.centresupport.com.au/wp-content/uploads/2020/10/Governance-Guide-Best-Practice-Small-Business-and-the-Fair-Work-Act.pdf.
16. ‌www.austbook.net. (n.d.). Govt & Legislation | Australian Bookkeepers Network. [online] Available at: https://www.austbook.net/GovernmentAndLegislation/ [Accessed 9 Oct. 2022].
17. ‌A.T.O. (n.d.). Records you need to keep. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Records-you-need-to-keep/.
18. ‌A.T.O. (n.d.). Reports and returns. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Reports-and-returns/.

19. Industry Codes of Conduct

20. ‌devi.santhanam (2020). Maintaining your registration | TPB. [online] Tpb.gov.au. Available at: https://www.tpb.gov.au/news-media/news/maintaining-your-registration [Accessed 10 Oct. 2022].
21. ‌CPA Australia (n.d.). Ethical and professional considerations. [online] CPA Australia. Available at: https://www.cpaaustralia.com.au/public-practice/public-practice-research/financial-abuse-of-older-people/prevention/ethical-and-professional-considerations.
22. University of Technology Sydney. (2018). Why Policy Matters. [online] Available at: https://www.uts.edu.au/research-and-teaching/our-research/institute-public-policy-and-governance/news/why-policy-matters.
23. ‌Victoria, B. (2021). Accounting and financial policies and procedures. [online] Business Victoria. Available at: https://business.vic.gov.au/business-information/finance/develop-good-financial-procedures/accounting-and-financial-policies-and-procedures.

Review and Apply GST

1. A.T.O. (n.d.). Definitions. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/In-detail/Definitions/.
2. ‌Treasury (n.d.). A New Tax System (Goods and Services Tax) Act 1999. [online] www.legislation.gov.au. Available at: https://www.legislation.gov.au/Details/C2022C00193 [Accessed 10 Oct. 2022].
3. ‌Newnham, M. (2017). Deciphering the different GST classifications. [online] The Sydney Morning Herald. Available at: https://www.smh.com.au/business/small-business/deciphering-the-different-gst-classifications-20170807-gxr0ck.html.
4. ‌Ato.gov.au. (2019). Taxable sales. [online] Available at: https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/Taxable-sales/.
5. ‌A.T.O. (n.d.). Input-taxed sales. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/Input-taxed-sales/.
6. ‌A.T.O. (n.d.). Grants and sponsorship. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/Grants-and-sponsorship/ [Accessed 10 Oct. 2022].
7. ‌A.T.O. (n.d.). Insurance settlements. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/Insurance-settlements/ [Accessed 10 Oct. 2022].
8. ‌Ato.gov.au. (2019). GST-free sales. [online] Available at: https://www.ato.gov.au/business/gst/when-to-charge-gst-(and-when-not-to)/gst-free-sales/.
9. ‌Muir, J. (2018). Registering for GST - the 12 Month Rule. [online] Insightful Bookkeep. Available at: https://www.insightfulbookkeeping.com/post/2018/06/14/registering-for-gst-the-12-month-rule [Accessed 10 Oct. 2022].
10. ‌A.T.O.(n.d.). Registering for GST. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/Registering-for-GST/#WorkingoutyourGSTturnover.
11. ‌A.T.O.(n.d.) GST branches. https://www.ato.gov.au/business/gst/in-detail/managing-gst-in-your-business/gst-groups-and-branches/gst-branches/
12. Hayes, T. (2015). How to get your GST reporting right. [online] SmartCompany. Available at: https://www.smartcompany.com.au/finance/tax/how-to-get-your-gst-reporting-right/ [Accessed 10 Oct. 2022].
13. ‌A.T.O. (n.d.). GST for food retailers - simplified accounting methods. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/In-detail/Your-industry/Food/GST-for-food-retailers---simplified-accounting-methods/?anchor=Stockpurchasesmethod [Accessed 10 Oct. 2022].
14. ‌A.T.O. (n.d.). Tax invoices. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/GST/Tax-invoices/?anchor=RCTI_1 [Accessed 10 Oct. 2022].
15. ‌Ato.gov.au. (2019). Claiming GST credits. [online] Available at: https://www.ato.gov.au/Business/GST/Claiming-GST-credits/.
16. ‌Ato.gov.au. (2019). Claiming GST credits. [online] Available at: https://www.ato.gov.au/Business/GST/Claiming-GST-credits/.

‌Payroll Activities

1. ‌GCGI(LM),GCGI(HR),BA,ILM,iCalculator.info, P.S. (n.d.). Income and Payroll Reporting in Australia 2022. [online] iCalculatorTM - Income and Payroll Reporting in Australia 2022. Available at: https://www.icalculator.info/australia/terminology/income-and-payroll-reporting-in-australia.html [Accessed 10 Oct. 2022].
2. Guide for employers and businesses. (n.d.). [online] Available at: https://sbms.org.au/app/webroot/files/businesstools/1327969858_PAYG%20Withholding%20tax.pdf [Accessed 10 Oct. 2022].
3. ‌A.T.O. (n.d.). Taxable payments reporting and contractors. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Reports-and-returns/Taxable-payments-annual-report/Taxable-payments-reporting-and-contractors/ [Accessed 10 Oct. 2022].
4. A.T.O. (n.d.). Payments you need to withhold from. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/business/payg-withholding/payments-you-need-to-withhold-from/.
5. A.T.O.(n.d.). Tax withheld calculator. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/calculators-and-tools/tax-withheld-calculator/?=top_10_calculators [Accessed 10 Oct. 2022].
6. ‌A.T.O. (n.d.). PAYG withholding where ABN not quoted - annual report. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Forms/PAYG-withholding-where-ABN-not-quoted---annual-report/ [Accessed 10 Oct. 2022].
7. Ato.gov.au. (2019). Paying and reporting withheld amounts. [online] Available at: https://www.ato.gov.au/business/payg-withholding/paying-and-reporting-withheld-amounts/.
8. A.T.O. (n.d.). PAYG withholding for external administrators and trustees of bankrupt estates. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/PAYG-withholding/In-detail/PAYG-withholding-for-external-administrators-and-trustees-of-bankrupt-estates/ [Accessed 10 Oct. 2022].
9. Pisani, C. (2015). Understanding Business Activity Statements (BAS). [online] SavvySME. Available at: https://www.savvysme.com.au/article/1796-understanding-business-activity-statement-bas---the-complete-guide [Accessed 10 Oct. 2022].
10. Quinns_News (2013). PAYG Instalments Explained | Quinns. [online] Available at: https://www.quinns.com.au/blog/accounting-news/tax-in-advance-payg-insalments/ [Accessed 10 Oct. 2022].
11. A.T.O. (n.d.). Fuel tax credit tools. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Calculators-and-tools/Fuel-tax-credit-tools/?anchor=Calculator [Accessed 10 Oct. 2022].

Reconcile and prepare activity statement

1. Tuovila, A. (2020). Cash Book Definition. [online] Investopedia. Available at: https://www.investopedia.com/terms/c/cash-book.asp.
2. The Motley Fool. (2022). General Ledger Reconciliation: A Step-by-Step Guide. [online] Available at: https://www.fool.com/the-ascent/small-business/accounting/articles/general-ledger-reconciliation/ [Accessed 19 Oct. 2022].
3. Standard Business Reporting (2018). What is SBR? | Standard Business Reporting. [online] Sbr.gov.au. available at: https://www.sbr.gov.au/about-sbr/what-sbr.
4. https://www.ato.gov.au/Business/GST/In-detail/Managing-GST-in-your-business/Reporting,-paying-and-activity-statements/Completing-your-BAS-for-GST/?=redirected_GSTforBAS
5. A.T.O.(n.d.). GST reporting methods. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/Goods-and-services-tax-(GST)/GST-reporting-methods/?anchor=SimplerBAS [Accessed 19 Oct. 2022].
6. Pike, R. (2012). Business Activity Statements (BAS) Explained | Finder. [online] finder.com.au. Available at: https://www.finder.com.au/business-activity-statements [Accessed 19 Oct. 2022].
7. A.T.O.(n.d.). Pay as you go (PAYG) withholding. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/Pay-as-you-go-(PAYG)-withholding/.
8. Sharon (2021). PAYG and PAYGI for small business explained. [online] MicroChilli. Available at: https://microchilli.com.au/payg-withholding-vs-payg-instalments/.
9. Attalla, C. (2021). PAYG withholding labels on BAS | The Income Tax Professionals. [online] ITP Accounting Professionals. Available at: https://itp.com.au/what-do-the-payg-withholding-labels-on-my-bas-mean/ [Accessed 19 Oct. 2022].
10. A.T.O. (n.d.). PAYG instalments - how to complete your activity statement. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/PAYG-instalments/Lodging-and-paying-PAYG-instalments/PAYG-instalments---how-to-complete-your-activity-statement/.
11. gwa-author (2020). Fringe benefits tax (FBT). [online] GERARD WILKES & Assoc. Available at: https://www.wilkes.com.au/2020/09/24/fringe-benefits-tax-fbt/ [Accessed 19 Oct. 2022].
12. A.T.O. (n.d.). [online] www.ato.gov.au. Available at: https://www.ato.gov.au/business/gst/in-detail/managing-gst-in-your-business/reporting.
13. https://www.ato.gov.au/Business/GST/In-detail/Managing-GST-in-your-business/Reporting,-paying-and-activity-statements/Correcting-GST-errors/?anchor=TypesofGSTerrors
14. A.T.O. (n.d.). Revising an earlier activity statement. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/General/Fix-a-mistake-or-amend-a-return/Correct-an-activity-statement/Revising-an-earlier-activity-statement/ [Accessed 19 Oct. 2022].
15. A.T.O. (n.d.). [online] www.ato.gov.au. Available at: https://www.ato.gov.au/business/gst/in-detail/managing-gst-in-your-business/reporting.
16. Fixing GST Errors. (2017). Elegance Accounting. [online] Available at: https://www.eleganceaccounting.com.au/wp-content/uploads/2017/07/Fixing-GST-Errors.pdf.

‌Lodge Activity Statement

1. A.T.O. (n.d.). How to lodge your BAS. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/How-to-lodge-your-BAS/.
2. Ato.gov.au. (2019). Due dates for lodging and paying your BAS. [online] Available at: https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/Due-dates-for-lodging-and-paying-your-BAS/.
3. Xyzaccounting.com.au. (2022). Tax Tips | BAS Frequency | XYZ Accounting. [online] Available at: https://xyzaccounting.com.au/tax-tips/bas-lodgement-frequency/ [Accessed 19 Oct. 2022].
4. A.T.O. (n.d.). Goods and services tax. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Reports-and-returns/Due-dates-for-lodging-and-paying/Due-dates-by-topic/Goods-and-services-tax/ [Accessed 19 Oct. 2022].
5. A.T.O. (n.d.). Annual GST return. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/business/gst/in-detail/managing-gst-in-your-business/reporting.
6. A.T.O. (n.d.). Accessing online services with myGovID and RAM. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/General/Online-services/Accessing-online-services-with-myGovID-and-RAM/ [Accessed 19 Oct. 2022].
7. Urry, N. (2018). What is an IAS or Instalment Activity Statement and who needs to use it? [online] Dexterous Group Accounting | Sydney Accountants. Available at: https://www.dexterousgroup.com.au/instalment-activity-statement/ [Accessed 19 Oct. 2022].
8. A.T.O. (n.d.). [online] www.ato.gov.au. Available at: https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/reporting.
9. Ato.gov.au. (2019). Annual reporting. [online] Available at: https://www.ato.gov.au/business/payg-withholding/annual-reporting/.
10. A.T.O. (n.d.). Starting PAYG instalments. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/PAYG-instalments/Starting-PAYG-instalments/.
11. ‌A.T.O. (n.d.). When are PAYG instalments due. [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/PAYG-instalments/When-are-PAYG-instalments-due/ [Accessed 20 Oct. 2022].
12. A.T.O. (n.d.). Pay as you go (withholding and instalments). [online] www.ato.gov.au. Available at: https://www.ato.gov.au/Business/Reports-and-returns/Due-dates-for-lodging-and-paying/Due-dates-by-topic/Pay-as-you-go-(withholding-and-instalments)/.
13. help.myob.com. (n.d.). Prepare your activity statement online - MYOB AccountRight - MYOB Help Centre. [online] Available at: https://help.myob.com/wiki/display/ar/Prepare+your+activity+statement+online [Accessed 20 Oct. 2022].
14. Ato.gov.au. (2019). How to pay. [online] Available at: https://www.ato.gov.au/General/Paying-the-ATO/How-to-pay/.

The following copyright statements relate to content throughout this entire module.

With gratitude to MYOB™ for supplying learning & support materials for this course.

© help.myob.com. (n.d.). Getting help and support - MYOB Business - MYOB Help Centre. [online]
Available at: https://help.myob.com/wiki/display/myob/Getting+help+and+support
[Accessed 1 July 2022 and is correct at the time of publication.]

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