Business activity statement

This topic provides information about the business activity statement (BAS) for Australia. The BAS is a form that all businesses submit to the Australian Taxation Office to report their taxation obligations.

The Business activity statement feature in Microsoft Dynamics 365 for Finance and Operations is designed to help you fill out your BAS. It resembles the calculation worksheet that the Australian Taxation Office provides when you receive the BAS form in the mail. The BAS includes the following taxation liabilities:

  • Goods and Services Tax (GST) amounts that you owe the Australian Taxation Office from sales
  • GST amounts that the Australian Taxation Office owes you from purchases
  • Pay-As-You-Go (PAYG) Tax Withheld
  • PAYG Instalment
  • Fringe Benefit Tax (FBT)

Here is an overview of the process for calculating GST and preparing the BAS in General ledger.

  1. Set up GST prerequisites.
  2. Set up report boxes. You must set up BAS report boxes to report other non-GST tax liabilities and credits for a specific GST settlement period.
  3. Post the BAS to the tax authorities for a specific GST settlement period, and settle it.
  4. Process payments to the tax authorities.
  5. Manually adjust journals, so that non-GST transactions that were posted to the BAS reconciliation account are transferred to the correct ledger account.
  6. Print and review GST reports.


Category Prerequisite
Country/region The primary address for the legal entity must be in Australia.
Download Electronic reporting (ER) configurations. Before you can set up or generate the BAS, you must download the BAS (AU) configuration from Microsoft Dynamics Lifecycle Services (LCS) by using the Electronic reporting workspace. For more information, see Download Electronic reporting configurations from Lifecycle Services.
General ledger parameters
  • On the General ledger parameters page, set the Apply sales tax taxation rules option to No.
  • On the Sales tax tab, in the Australian BAS Format mapping field, select BAS(AU).
General setup
Create and save the BAS XML file. You will use this file when you generate and print the BAS. For more information, see a sample XML file.

GST reporting codes

For the BAS report layout, the various amounts must be reported in specific ways and in specific places, specific fields are added together, and sales tax codes are linked to reporting codes in specific ways. The GST reporting codes refer to a field number on the tax report for the report layout. The codes are linked by associating a GST code with a specific reporting code on the Report setup FastTab of the Sales tax codes page.

For a quarterly BAS format, the following reporting codes must be set up. These reporting codes are associated with fields that appear on the BAS report. You can set up the reporting codes on the Sales tax reporting codes page (Tax > Setup > Sales tax > Sales tax reporting codes).

Report layout Reporting code Report text Field on the BAS report
Default 1 G1 Total sales & income and other supplies G1
Default 2 G2 GST free exports G2
Default 3 G3 Other GST free supplies G3
Default 4 G4 Input taxed sales & income and other supplies G4
Default 7 G7 Adjustment payable G7
Default 9 G9 and 1A Goods and services tax payable G9 and 1A
Default 10 G10 Capital acquisitions G10
Default 11 G11 Other acquisitions G11
Default 13 G13 Acquisitions for making input taxed sales & income and other supplies G13
Default 14 G14 Acquisitions with no GST in the price G14
Default 15 Non-income tax deductible acquisitions G15
Default 18 G18 Adjustment (credit) G18
Default 101 1C Wine equalization tax payable 1C
Default 102 1D Wine equalization tax refundable 1D
Default 201 1E Luxury car tax payable 1E
Default 202 1F Luxury car tax refundable 1F
Default 400 4 Pay As You Go Withholding 4
Default 501 5A Pay As You Go Instalment 5A
Default 502 5B Credit arising from reduced Pay As You Go instalment 5B
Default 601 6A Fringe benefit tax instalment 6A
Default 602 6B Credit arising from fringe benefits tax instalment 6B
Default 700 7 Deferred company/ fund instalment 7
Default 701 7A Deferred GST on imports 7A
Default 31 W1 Total of salary, wages and other payments W1
Default 32 W2 Amounts withheld from salary, wages and other payments W2
Default 33 W3 Amounts withheld from investment distributions where no TFN is quoted W3
Default 34 W4 Amounts withheld from payment of invoices where no ABN is quoted W4
Default 51 T1 Instalment income T1
Default 52 T2 Commissioner's instalment rate T2
Default 53 T3 New varied instalment rate T3
Default 54 T4 Reason for variation T4
Default 61 F1 ATO-calculated fringe benefits tax instalment F1
Default 62 F2 Estimated total fringe benefits tax payable F2
Default 63 F3 Varied fringe benefits tax instalment F3
Default 64 F4 Reason for fringe benefits tax variation F4
Default 140 A1 Document identification number A1
Default 1013 G13 Acquisitions for making input taxed sales, income and other supplies G13
Default 1014 G14 Capital acquisitions with no GST in the price G14
Default 1015 G15 Capital acquisitions for private use or with non-income tax deductions G15


Reporting codes 5 and 6 are missing from the table because those two codes are used for calculated fields on the BAS report.

Generate the Australian BAS

  1. Go to Tax > Declarations > Sales tax > Australian BAS.

  2. In the Settlement period field, select the settlement period.

  3. In the From date field, enter a date.

  4. In the Transaction date field, enter a date.

  5. Select or clear the Post and settle GST check box.

  6. Select OK.

    When ER is set up for the BAS, the Print Australian BAS page is available. You can use this page to generate the E-BAS statement.

    Print Australian BAS page

  7. Set the Generate E-BAS option to Yes.

  8. On the Select a file page, select the XML file to use, and then select OK.

Sample XML file

Create an XML file that contains the following information.

<?xml version="1.0" encoding="UTF-8"?>
        <field ID="fA1">BAS1</field>
        <field ID="fF1"></field>
        <field ID="fT2"></field>
        <field ID="f7"></field>
        <field ID="f7A"></field>
        <field ID="fA3">1/4/2017</field>
        <field ID="fA4">30/4/2017</field>
        <field ID="fMANUAL_MODE">true</field>

Before you use the XML file, be sure to change the values for the fields that are used, so that they are appropriate for your company. Here are the values for each field.

case 'fA1' : // Document Identification Number
case 'fF1' : // FringeATO
case 'fT2' : // PaygCommRate
case 'f7'  : // Deferred Instalment
case 'f7A' : // deferred gst On Imported goods
case 'fA3' : // fromDate
case 'fA4' : // toDate
case 'fMANUAL_MODE' : // manualMode


The dates must be in dd/mm/yyyy format.

Additional resources

Electronic reporting overview