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M E M O R A N D U MO FM N D E R S T A N D I N GTO:Rob Pillar, P.E. Director, Austin Transportation DepartmentFROM:Kim Mandela, CPR Acting Director, Parks and Recreation Department. O.U. # 17001SUBJECT:

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A BAC (Business Activity Statement) is a document that businesses in Australia use to report their tax obligations to the Australian Taxation Office (ATO), including Goods and Services Tax (GST), Pay As You Go (PAYG) withholding, and other taxes.

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Businesses that are registered for GST and have an annual turnover of $75,000 or more, as well as certain non-profit organizations, are required to file a BAC.

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The purpose of a BAC is to help businesses report their tax obligations accurately and ensure compliance with Australian tax laws.

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The BAC requires reporting information such as total sales and purchases, GST collected and paid, PAYG withholding amounts, and any other relevant tax obligations.

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