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  • Terms and conditions – two week deferral offer

    If you lodge your quarterly activity statements online, you may qualify for a two week deferral of your activity statement due date. This offer is ongoing and is subject to the following terms and conditions.

    This offer applies to most activity statements for the standard quarters ending 30 September, 31 March and 30 June which have an original due date of the 28th of the month, following the end of the quarter – that is, quarters 1, 3 and 4 (quarter 2 activity statement lodgers already have eight weeks to lodge).

    This offer does not apply to:

    • monthly activity statements
    • monthly GST payers with quarterly PAYG instalments (or other quarterly roles) –this includes businesses that are required to or elect to report on a monthly basis
    • quarterly PAYG instalments for head companies of consolidated groups
    • entities with substituted accounting periods that are classified as a large business client (see note below)
    • any other clients who do not have an original due date of the 28th
    • quarterly instalment notices, for example forms
      • R (Quarterly PAYG instalment Notice)
      • S (Quarterly GST instalment Notice)
      • T (Quarterly GST & PAYG instalment Notice).

    A large business client is defined as a client with:

    • annual total income in excess of $10 million
    • GST turnover of $20 million or more
    • annual withholding payments in excess of $1 million, or an entity in a group of companies where at least one member of that group has an annual total income in excess of $10 million.

    Next steps:

    • Register for our Online services to manage your activity statements online
      • individuals and sole traders can manage their activity statements through their myGov account if it’s linked to the ATO
      • businesses with an AUSkey can access online services through the Business Portal.
      Last modified: 20 Oct 2015QC 19062