Activity Statement

Activity statements are used to make payments and report obligations under the tax system. The statement is used to report and pay your FBT Instalments, PAYG (instalments and withholding), GST and related tax obligations, and to pay deferred company and superannuation fund instalments. The ATO website provides instructions on how to complete sections of the activity statement:

Quarter Ended	Taxpayers Normal Lodgement & Payment Date	Taxpayers On Line Lodgement & Payment Date	Accountants On Line Lodgement & Payment Date
September	28^th October	11^th November	25^th November
December	28^th February	28^th February	28^th February
March	28^th April	12^th May	26^th May
June	28^th July	11^th August	25^th August

If your annual turnover is less than $20 million, you can lodge your Business Activity Statement monthly or quarterly. However, if your annual turnover is $20 million or more, you must lodge your Business Activity Statement and make payments electronically every month.

FURTHER INFORMATION: The ATO website provides answers to some common questions about the Activity Statement.

There are three main areas reported on a BAS being:

The BAS can also include other taxes such as:

Fringe Benefits Tax
Luxury Wine Tax
Fuel Tax Credits
Deferred Company Instalments

If you are not registered for GST then you will need to report your tax obligations for PAYG Withholding and Instalments on an Instalment Activity Statement (IAS).

IMPORTANT DISCLAIMER: This article is published as a guide to clients and for their private information. This article does not constitute advice. Clients should not act solely on the basis of the material contained in this article. Items herein are general comments only and do not convey advice per se. Also changes in legislation may occur quickly. We therefore recommend that our formal advice be sought before acting in any of these areas.

Activity Statement

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