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Accrual Basis Accounting
An accounting method that records income and expenses when they are earned or incurred, not when money actually changes hands. This gives a more accurate picture of financial performance by matching revenue with related costs, regardless of payment timing.
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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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