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Accounts Receivable
Money owed to a business by customers for products delivered or services provided on credit. It’s listed as an asset on the balance sheet. Managing receivables well ensures healthy cash flow and minimizes the risk of bad debt from unpaid invoices.
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Annual GST Return (BAS)
The periodic Business Activity Statement Australian businesses lodge to report GST and other tax obligations.
ATO (Australian Taxation Office)
Australia's federal revenue collection agency, responsible for tax administration and compliance.
ABN (Australian Business Number)
A unique 11-digit identifier businesses use for tax and invoicing purposes in Australia.
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