This paper outlines the general protections relating to the PAYG withholding, PAYG instalment, fringe benefits tax instalment and deferred company/fund instalment for 1999-2000 sections of the Business Activity Statement. It also explains the transitional lodgment and payment extensions, which will ease businesses into the new system and give small business, in particular, time to become familiar with the Business Activity Statement and set up systems to meet their lodgment requirements, by using a transitional lodgment and payment program for quarterly activity statements. This is known as the '3-2-1-0' initiative
maintenance