You use an activity statement to report your business tax entitlements and obligations, including GST, WET, LCT, fuel tax credits (as applicable), pay as you go (PAYG) instalments, PAYG withholding and fringe benefit tax instalments. From 1 July 2012, we will be taken to have made an assessment of an assessable amount worked out in accordance with information stated in your activity statement. Your activity statement is taken to be your notice of assessment, given to you on the date your activity statement is given to us.
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