Your organisation lodges an activity statement monthly, quarterly or annually – we specify how often on the form. We also preprint information showing the period covered by the activity statement for each of its obligations.
We tell you on the activity statement when to lodge and pay. If your organisation reports and pays quarterly, the due dates are:
Quarter 1 - July August and September
due 28 October
Quarter 2 - October, November and December
due 28 February
Quarter 3 - January, February and March
due 28 April
Quarter 4 – April, May and June
due 28 July
If a tax agent prepares and lodges quarters 1, 3 or 4 or you lodge via an approved secure electronic method then a later lodgement and payment due date may apply.
If your organisation reports and pays monthly, its activity statement and payment is due on the 21st day after the end of the month. For example, your organisation’s July monthly activity statement is due on 21 August.
If your organisation reports and pays annually, its annual GST return and payment are due at the same time as its income tax return. If your organisation is not required to lodge an income tax return, then it must lodge and pay its annual GST return by 28 February.
If the due date falls on a weekend or public holiday, you can lodge your form and make any payment due on the next business day without penalty.
If you are unable to lodge or pay on time please phone us on 13 11 42 to discuss.
Refer to the following activity statement instructions:
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