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The BAS has been intended to give one explanation to most assessments and takes into account the counterbalance of the diverse taxes and obligations in a period. In the case that you are a business enrolled for GST you have to lodge a business activity statement (BAS). Your BAS will enable you to report and pay your GST, PAYG withholding tax and other taxes. Your BAS will have various segments called ‘labels’ that need to be filled based on how you choose to report and pay.