Windsurfing aside, many expert windsurfers will ride the same waves as surfers do (wind permitting). At one time referred to as "surfing's ginger haired cousin" by the sport's legendary champion, Robby Naish, windsurfing has long struggled to present a coherent image of the sport to outsiders. As a result of attempts to claim the word "windsurfer" as a trademark, participants have been encouraged to use different names to describe the sport, including "sailboarding" and "boardsailing". The term "windsurfing" has persisted as the accepted name for the sport, and the word "windsurfer" persists for both participants and equipment. Windsurfing is predominately undertaken
Business activity statement obligations on a more frequent basis. Some entities may be required to report PAYG Withholding liabilities or GST on a monthly basis. Every activity statement carries a unique document identification number (DIN). Activity statements can be submitted to the ATO on paper (mail), by phone, electronically (via a Tax Agent's electronic lodgment system or "ELS"), or through the ATO business portal. Activity statements are processed by the Australian Taxation Office through its operations sub-plan. Any errors which occur with activity statements are usually handled by a department known as activity statement product (exceptions {ASP(E)}). ASP(E) operates under the operations sub-plan,