• Activity statements

    Not-for-profit organisations use activity statements to report and pay a number of tax obligations including goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax (FBT).

    We will send your organisation a personalised activity statement to complete and lodge, with some sections already filled in to save you time and effort. The activity statement will generally only show the obligations that relate to your organisation.

    Follow the links below for more information on:

    How often to lodge

    Your not-for-profit organisation lodges an activity statement monthly, quarterly or annually. Its personalised activity statement sets out the due dates as well as the period it covers for each of your tax obligations.

    You must lodge an activity statement for each reporting period if your organisation has any PAYG, FBT or GST tax obligations, even if the amount to report for that period is nil.

    Quarterly reporter

    If your organisation reports and pays quarterly, the due dates are shown in the table below.

    Table: Quarterly activity statements

    Quarter

    Due date

    Quarter 1 – July, August and September

    28 October

    Quarter 2 – October, November and December

    28 February

    Quarter 3 – January, February and March

    28 April

    Quarter 4 – April, May and June

    28 July

    If a tax agent prepares and lodges quarters one, three or four, or you lodge via an approved secure electronic method, then a later lodgment and payment due date may apply. A later lodgment and payment due date does not apply for quarter two because the due date already includes an extended period to lodge and pay.

    If your organisation had to pay FBT of $3,000 or more in the previous year, it pays FBT quarterly with its activity statement. This applies even if you estimate that it will pay less than $3,000 FBT in the current year.

    Monthly reporter

    If your organisation reports and pays monthly, its activity statement and payment is due on the 21st day of the following month. For example, a July monthly activity statement is due on 21 August.

    Annual reporter

    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, it must lodge and pay its annual GST return by 28 February.

    If your activity statement 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 can't lodge or pay on time, phone us on 13 28 66 to discuss.

    Lodge activity statements online

    You can lodge and revise most types of activity statements through the Business Portal, and you'll get immediate confirmation that it has been lodged. You can also view, print and list previously lodged statements.

    Once you lodge your not-for-profit organisation's activity statement online, we will stop posting activity statements to you. You can access all future activity statements via the Business Portal. You will receive an email when your activity statement is available to access and complete online.

    Lodge online

    See also:

    Business activity statements (BAS)

    Last modified: 20 Jul 2015QC 33553