Brief description: Businesses use activity statements (BAS) to report and pay a number of tax obligations, including GST, PAYG, etc. Activity statements are personalised to each business or individual to support reporting against identified obligations. Assuming the role of an Accounts Officer working of a company, you have been asked to research relevant taxation legislation and regulations and prepare a reference document to be added to the company's Finance Policy and Procedures Manual" 1. What are regulatory requirements for preparation and lodgement of BAS for (for comparison purpose); a) Sole traders b) Companies c) Not-for-Profit organisations d) Discretionary trusts

2. What are sources on relevant information and links to the relevant ATO information sheets (e.g. NAT 7393 - PAYG installments)

3. Give a suggested professional network contacts for sharing and obtaining information outside the company

4. What are regulatory requirements for completion and signing of BAS

5. What is a glossary of key taxation and GST terminology (e.g. BAS - Business Activity Statement; essentially covering lexicons appearing on GST form and worksheet)

6. What are the obligations of a BAS agent under the Tax Agent Services Act 2009 (TASA 2009), including the Code of Professional Conduct and the Civil Penalty provisions

7. What are requirements for registration as a BAS Agent under the Tax Practitioners Board (TPB)

Please explain and give me references so I could learn. Thank you.