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  • Lodge nil activity statements in advance

    Under normal bulk processes, activity statements generally issue from the Australian ATO by the end of the month. This allows:

    • 21 days for you to complete and lodge your monthly activity statement by the due date, or
    • 28 days to complete and lodge your quarterly activity statement by the due date.

    However, there may be a specific reason for you to access your activity statements early.

    Activity statements can be generated early in the following cases:

    • if you are going to be absent from your place of business before the end of the reporting period and the business will not be trading during that period
    • you are a short term visitor, for example, an entertainer or sports person and will be leaving the country before generation of the activity statement
    • your entity is under some form of administration
    • your business has ceased
    • you will be travelling (either within Australia or overseas) and therefore will not be able to obtain your activity statement if generated under normal bulk process

    Note: if you are a quarterly client who has elected to report and pay monthly, you are not eligible for early generation of activity statements.

    Activity statements can be generated for up to six months in advance for either:

    • six monthly activity statements
    • two quarterly activity statements.

    Eligibility requirements

    Activity statements can be issued early for all non-elected monthly (that is, if you are required to report and pay monthly), quarterly and annual lodgers who meet the following eligibility requirements:

    • you have not had an active deferred goods and services tax (DGST) role during the reporting period the request relates to
    • generating the statement under normal bulk processes and timeframes will cause difficulties for you in meeting the lodgment and payment due date
    • it is not practical or possible for you to find alternative lodgment arrangements and you are either a
      • June balancer
      • substituted accounting period (SAP) balancer and are requesting early generation of an annual Form I only for pay as you go withholding (PAYGW) (SAP) balancer and are requesting early generation of an annual Form I only for PAYGW –go to view the substituted accounting period status.

    To request that your activity statements are issued early, phone us on 13 72 26.

    Last modified: 27 Jul 2017QC 52984