Businesses have the choice of two reporting methods depending on the size of the business, the following are the core methods.


BAS Services

We enjoy working with a wide variety of service businesses.

In 1999, the Federal Government introduced the Goods and Services Act 1999. The act stipulates that GST is applicable to a supply of goods, services and transactions related to real property, obligations or rights and the current rate is 10% on all goods and service (with some exceptions).

There are clear advantages, disadvantages, and statutory obligations but at Circular Business Solutions we help you to select the most effective method for your business.


When you pay your employees, you must withhold a certain amount of tax from their pay. You then send this tax to ATO, this is referred to as pay-as-you-go (PAYG).

Subject to ATO eligibility criteria, businesses submit and pay monthly, quarterly, or weekly. Circular Business Solutions will manage all these process for you for your peace of mind.

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