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MyGreatIdea
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If you’re not registered for GST and don’t employ anyone, then there’s no BAS to be completed.

After your next tax return, if your business is earning a reasonable income, then the ATO may register you for PAYG instalments, but you will be notified if this happens.

PAYG instalments simply force you to pay tax on your estimated income throughout the year, rather than wait until your tax return is submitted, in a similar way that employers deduct tax from their employees and forward it to the ATO.

Wendy :)