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Business Activity Statement (BAS)
A form submitted to the Australian Taxation Office (ATO) by registered businesses to report and pay tax obligations, including GST, PAYG withholding, and FBT instalments.
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Business Valuation
The process of determining the economic value of a business, used in sales, mergers, or fundraising.
Breakage
Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.
BAS Agent
A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.
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