Businesses use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Individuals who need to pay quarterly PAYG instalments also use Activity statements.
Activity statements are personalised to each business or individual to support reporting against identified obligations.
Businesses self-assess their own indirect taxes. For tax periods starting on or after 1 July 2012, we will take the information you submit on your activity statements (about what you owe or expect to be refunded) as your tax assessment under indirect tax laws. Your activity statement will be treated as your notice of assessment, issued on the day you lodge.
Lodging and paying
You can lodge and pay electronically, by mail or in person. You must lodge on time to avoid interest and penalties. If you can't lodge or pay by the due date, contact us as soon as possible. Usually, arrangements can be made to pay your tax debt over an extended period.
If you're a business, you can lodge your activity statements online or use a paper form. Lodging online is quicker and most quarterly lodgers get an extra two weeks to lodge (terms and conditions apply).
We'll issue your activity statement before the end of your reporting period, which is usually every three months or every month. If you've lost or haven't received your paper activity statement, you can obtain a copy by phoning us on 13 28 66.
Goods and services tax (GST)
Labels G1, G2, G3, G10, G11, G21, G22, G23, G24, 1A and 1B.
As a business you use an activity statement to report and pay the GST your business has collected and claim GST credits. Most businesses report and pay their GST quarterly and have a choice each year about how they do this.
Pay as you go (PAYG) income tax instalment
Labels T1, T2, T3, T4, T7, T8, T9, T11, 5A and 5B.
You may receive an activity statement or an instalment notice to pay your PAYG income tax instalment. You can generally choose between two reporting options and you can vary your instalments in some circumstances.
Pay as you go (PAYG) tax withheld
Labels W1, W2, W3, W4, W5 and 4.
PAYG tax withheld is the amount you withhold from payments to employees, contractors and company directors. You may also need to withhold from payments to other businesses if they don't quote their Australian business number (ABN) to you.
Fringe benefits tax (FBT) instalment
Labels F1, F2, F3, F4, 6A and 6B.
FBT is separate from income tax. If you paid FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your activity statement.
Luxury car tax (LCT)
Labels 1E and 1F.
LCT applies to cars with a GST-inclusive value exceeding the LCT threshold.
Wine equalisation tax (WET)
Labels 1C and 1D.
WET applies at 29% of the value of the wine at the last wholesale sale (before adding GST). It's generally paid by wine producers or wholesalers. If you report and pay GST using a pre-printed instalment amount (option 3 on the activity statement), don't complete the WET section of your activity statement. We have included your WET in this amount.
Fuel tax credits
Labels 7C and 7D.
Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) included in the price of fuel used in business activities, machinery, plant equipment and heavy vehicles.
Instalment notices for GST and PAYG instalments
You may receive a quarterly GST or PAYG instalment notice (or both) instead of an activity statement. This will happen if you've chosen to use the instalment amounts advised by us for these obligations and have no other reporting obligations.
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