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  #   020-087 - Completing the Business Activity Statement Quarter

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  To lodge the Business Activity Statement quarterly on an "accruals" basis, the business's annual turnover must be under $20M. This paper analyses the GST Rules as they apply to a business that can lodge quarterly on an "accruals" basis. ...[Read more](#hikashop_show_tabular_description)

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 To lodge the Business Activity Statement quarterly on an "accruals" basis, the business's annual turnover must be under $20M. This paper analyses the GST Rules as they apply to a business that can lodge quarterly on an "accruals" basis.