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 Business activity statement The business activity statement (BAS) is a form submitted to the Australian Taxation Office (ATO) by registered business entities to report their tax obligations, including GST, pay as you go withholding (PAYGW), pay as you go instalments (PAYGI), fringe benefits tax (FBT), wine equalisation tax (WET) and luxury car tax (LCT). PAYGW is sometimes known as "Income Tax Withholding (ITW)," PAYGI is sometimes known as "Income Tax Instalments (ITI)". The ATO forwards to each registered business before the end of each reporting period a BAS tailor-made for the business entity. The BAS may be delivered to the