Guide to activity statements

Expecting a refund?

Generally, if you have an ABN (Australian business number) we can only pay refunds directly into your properly nominated financial institution account, so it's essential that we have your correct account and branch (BSB) numbers. Your nominated account must be at a branch of the institution in Australia. Generally, this account needs to be held by you, you jointly with another person, or your registered tax agent.

You can change your financial institution account details online or by phoning us on 13 28 66. You'll need to provide proof of identity. This includes either your: TFN (tax file number) ABN name and specific identifiers, such as information from a previously generated tax notice.

If you don't have an ABN, we will pay your refund by cheque.

If you haven't lodged a previous activity statement or if you have provided incorrect bank details, we may not issue a refund.

If you're due a refund, we may apply it to offset any taxation debt - regardless of whether it is due and payable - and any other due and payable Australian Government debt you may have, such as a Child Support Agency debt.

For more information, refer to Where is my refund?

Activity statements - home

Sections within Lodging and paying

• Completing your activity statement - at a glance
• Due dates for lodgment and payment
• How to lodge your activity statement
• How to pay
• What if you can't lodge and pay on time?
• Expecting a refund?
• Record keeping