Is BAS and PAYG the same?
Can someone please explain the differences between BAS and PAYG and how they work?
If you are a business registered for GST you will be required to lodge a Business Activity Statement. This statement will include PAYG for staff and PAYG instalments along with other taxes like Fringe Benefits Tax, Fuel Credits or Wine equalization Tax.
See https://www.ato.gov.au/business/business-activity-statements-(bas)/ for more details.
Pay as you go relates to :
You do not have to be registered for GST but employee staff.
As such, a Business Activity Statement will not be applicable. You will need to still declare and submit Single Touch Payroll (STP) for your employees.
Link on the ATO for more details https://www.ato.gov.au/Business/PAYG-withholding/
If your company/business made a profit in any financial year, the Australian Taxation Office will require you the following year's tax liability in advance.
Link on the ATO for more details https://www.ato.gov.au/General/PAYG-instalments/