Activity-Based Costing (ABC)
Activity-Based Costing (ABC) assigns overhead costs to specific activities that contribute to the production of goods or services, providing a more accurate reflection of resource usage. This method helps businesses better allocate indirect costs based on actual activity, leading to more precise product cost estimations and improved pricing strategies.
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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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