• Lodging and paying

    The due date for lodging and paying is pre-printed at the top right hand corner of your activity statement. You can lodge and pay electronically, by mail or in person, but you need to do it 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 lodge


    You can lodge electronically using one of the following:

    • Business Portal
    • ATO Online - Manage PAYG instalments
    • Standard business reporting (SBR)
    • electronic commerce interface (ECI) over the internet, or
    • your registered agent.

    See also:

    By mail

    Mail your original, completed activity statement with your cheque using the pre-addressed envelope provided.

    If you misplace the envelope, you can send your activity statement to:

    • Australian Taxation Office
      Locked Bag 1936
      ALBURY  NSW  1936

    It's important that you send your original activity statement, not a copy or a version generated from a commercial software package. If you do use a commercial package, make sure you copy the information onto your original statement.

    How to pay

    We offer you a range of convenient payment options.

    Find out more:

    What if I cannot lodge and pay on time?

    You must phone us on 13 72 26 to check whether alternative arrangements can be made.

    You must still lodge your activity statement by the due date, even if you can't pay on time.

    The general interest charge will apply to any amount not paid by the due date. A penalty may also apply if you fail to lodge on time.

    Expecting a refund?

    Generally, if you have an Australian business number (ABN), 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 must be held by you, or you and another taxpayer, or your registered agent.

    Contact us on 13 28 66 if you need to change your financial institution account details. You will need to provide proof of identity. This includes either your tax file number, ABN or 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.

    We may not issue a refund if you have not lodged a previous activity statement or if you have provided incorrect bank details.

    If you are due a refund, we may apply it to offset any taxation debt (regardless of whether it is due and payable) and/or any other due and payable Australian Government debt that you may have, such as a Child Support debt.

      Last modified: 22 Feb 2017QC 27149