There are a range of things that might be reported on your Business Activity Statement, including:

• GST – this includes GST you have collected as well as GST you have paid;
• PAYG Withholding – this is tax you have withheld from your employees or contractors or amounts withheld from suppliers who don’t provide their ABN;
• PAYG Instalments – this is a regular pre-payment of income tax and the ATO will let you know when you need to start making these payments;
• Fringe Benefits Tax instalments – this is for businesses who are registered and provide fringe benefits to their employees;
• Luxury Car Tax – this is limited to businesses that sell or import luxury cars or individuals that import luxury cars;
• Wine Equalisation Tax – this is limited to businesses that make or import wine or sell it wholesale.

You should check your Tax Registrations if you’re not sure what you need to report.