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Do you want to become a registered BAS Agent but you're not sure where to start? We've provided an outline of the BAS Agent qualifications and registration requirements.
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The application of GST to supplies and recording GST amounts on Activity Statements can both prove quite complex. As a result, mistakes are sometimes made. In addition, adjustments often need to be made to GST amounts recorded on a prior Activity Statement to take account of changes in relation to supplies made by a GST-registered entity. These include both increasing and decreasing adjustments.
