Official FAQ
Official FAQ Answer Wiki at SavvySME

Is BAS and PAYG the same?

Can someone please explain the differences between BAS and PAYG and how they work?

Top voted answer
Amanda Hoffmann - Certified Bookkeeper, BAS Agent

Amanda Hoffmann - Certified Bookkeeper, BAS Agent, Owner / Manager ★ Certified Bookkeeper ★ BAS Agent at My Office Books - Virtual Bookkeeper & BAS Agent

Top 10% Accounting


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 for more details. 



Pay as you go relates to :

Employee wages

PAYG Instalments



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



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

Hatty Bell

Hatty Bell, Community Manager at

Thanks so much for this @Amanda Hoffmann - Certified Bookkeeper, BAS Agent . Really useful information there! 

Related Articles