Use this guide to understand the different Activity Statement (AS) types and identify which one the ATO expects for your client's specific obligations.
When creating an Activity Statement manually in HandiSoft, you must select the correct AS type, this must match what the ATO has on record for the client's Document Identification Number (DIN). Selecting the wrong type will result in a lodgment error.
đ¤Tip: The quickest way to confirm the correct AS type, without checking the Online Services for Agents (OSFA) portal, is to check the client's outstanding Activity Statements directly in HandiSoft. The AS Type column displays exactly what the ATO is expecting for each DIN.
How to check outstanding Activity Statements
Open the client's tax form list and click Activity Statement.
In the Activity Statements window, review the AS Type column; this shows the form type the ATO expects for each outstanding DIN.
Use this value when creating an Activity Statement manually.
â ď¸Important: If you accidentally select the incorrect AS type when creating manually, you will need to delete and re-create the Activity Statement. The form type cannot be changed after creation.
Activity Statement type reference
The ATO issues different Activity Statement types based on a client's registered tax obligations. There are two main categories:
BAS - Business Activity Statement, for entities registered for GST.
IAS - Instalment Activity Statement, for entities not registered for GST but with PAYG withholding or instalment obligations.
The table below outlines the most common AS types.
Business Activity Statements (BAS)
AS Type | Frequency | Description |
BAS-A | Quarterly | For taxpayers with quarterly GST, PAYG withholding, and PAYG income tax instalment obligations. The most common BAS type for small to medium businesses. |
BAS-C | Monthly | For taxpayers with monthly GST and PAYG withholding obligations. |
BAS-D | Quarterly | For taxpayers with a quarterly GST obligation only, no PAYG withholding or instalment obligations. |
BAS-F | Monthly | For taxpayers with monthly GST, PAYG withholding, and PAYG income tax instalment obligations. |
BAS-G | Monthly | For taxpayers with monthly GST obligations only. |
BAS-M | Monthly | For taxpayers with monthly GST and PAYG income tax instalment obligations. |
BAS-P | Annual | Annual GST return for taxpayers who pay GST by instalments and lodge an annual GST return (typically annual turnover under $2 million). |
BAS-R / IAS-R | Quarterly | For taxpayers whose only obligation is quarterly PAYG instalments and who have elected to pay an instalment amount. No lodgment is required unless varying the instalment. |
BAS-T | Quarterly | For taxpayers who report and pay GST instalments and PAYG income tax instalments quarterly. |
BAS-W | Monthly | For taxpayers with monthly PAYG withholding obligations only (no GST or instalment obligations). |
Instalment Activity Statements (IAS)
AS Type | Frequency | Description |
IAS-B | Quarterly | For taxpayers with a quarterly PAYG income tax instalment obligation only. Not registered for GST. |
IAS-I | Monthly / Quarterly | For taxpayers with a PAYG withholding obligation only. Taxpayers may receive an IAS-I for two months of a quarter and a quarterly AS form for the third month. |
IAS-J | Quarterly | For taxpayers with quarterly PAYG income tax instalment, PAYG withholding, and FBT obligations. |
IAS-N | Annual | Annual instalment activity statement for taxpayers with annual PAYG instalment obligations only. |
đNote: The ATO tailors each form type to the client's registered obligations; only the relevant labels will be open for editing when you create the Activity Statement in HandiTax. Always verify the AS type against the outstanding Activity Statements list before creating manually. For a full list of approved forms, refer to the ATO's Business Activity Statements approved forms page.