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Complete the following tables for the lodgement schedule requirements for BAS/IAS lodgements. Choose the correct'Remittance due' timing for each type. (a) GST amounts: Taxpayer Type

Complete the following tables for the lodgement schedule requirements for BAS/IAS lodgements.

Choose the correct'Remittance due' timing for each type.

(a)GST amounts:

Taxpayer Type

Report required

Remittance due

Small

BAS/Annual GST Return

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

Medium

BAS quarterly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

Large

BAS monthly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

(b)PAYG Withholding amounts:

Taxpayer Type

Report required

Remittance due

Small withholder

BAS/IAS quarterly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

Medium withholder

BAS/IAS monthly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

Large withholder

IAS monthly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

(c)PAYG Instalments:

Taxpayer Type

Report required

Remittance due

Individuals with notional tax less than $8,000

or, registered for GST and report GST annually

BAS/IAS annually

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

Individuals deriving primary production income or special professional income

BAS twice-yearly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

All other entities not using annual instalment

BAS quarterly

AnswerAnnuallyQuarterlyMonthlyFirst Monday or ThursdayTwice-yearly

(d)FBT instalments:

Annual PAYG Instalments

Report required

Remittance due

FBT instalments

BAS/IAS quarterly

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