Business activity statement
The business activity statement is a form submitted to the Australian Taxation Office by registered business entities to report their tax obligations, including goods and services tax, pay as you go withholding, pay as you go instalments, fringe benefits tax, wine equalisation tax and luxury car tax. Pay as you go withholding is sometimes known as income tax withholding, and pay as you go instalments is sometimes known as income tax instalments".
Source: Wikipedia — Business activity statement (CC BY-SA 4.0)