Guide to activity statements

Lodging and paying

Completing your activity statement - at a glance

What the activity statement looks like and some basic pointers for completing it.

The due date for lodging and paying is pre-printed at the top right-hand corner of your activity statement.

How to lodge your activity statement

You can lodge electronically, by mail or in person, but you must lodge on time to avoid interest and penalties. Even if you have no amounts to report for the period, or are having difficulty paying, it's still important to make sure we receive your activity statement by the due date.

How to pay

You can pay electronically, by mail or in person, but you must pay on time to avoid interest and penalties.

What if you can't lodge and pay on time?

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.

Expecting a refund?

If you're due a refund it will usually be paid into your nominated bank account.

Record keeping

Keep a copy of your activity statement, along with the records used to prepare it, for a period of (whichever ends last): five years after the transaction was completed, four years after you lodged your activity statement or, if your assessment has been amended, four years after the date you received the notice of amended assessment.

Activity statements - home

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Last Modified: Tuesday, 29 January 2013