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  • Activity statements

    Information for tax professionals on preparing and lodging activity statements.

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    Lodgment and payment concession

    The lodgment and payment concession is automatically applied when:

    • we receive the activity statement electronically
    • it meets the eligibility criteria.

    If you do not lodge the activity statement electronically, the lodgment program concessions will not apply.

    If you want to confirm that the concessions were applied, you can check the client's deferred due dates on our online services or your practice software after lodgment.

    See also:

    Eligible activity statements

    Quarterly activity statements are eligible for the registered agent concession, unless:

    • it includes a PAYG instalment monthly obligation
    • is a PAYG instalment consolidated head entity activity statement.
    • the entity has a GST monthly cycle (excluding the December concession).

    Activity statements with only a monthly PAYG IT withholding cycle are not eligible for the concession.


    • Quarterly PAYG instalment notice (Form R), Quarterly GST instalment notice (Form S) and Quarterly GST and PAYG instalment notice (Form T) are not eligible for the quarterly lodgment concession.
    • BAS Forms G and Y may be eligible for the December activity statement lodgment concession with a lodgment due date of 21 February.

    The form or activity statement name is visible in the practitioner lodgment service (PLS), Online services for agents, and the Tax Agent or BAS Agent Portals, and varies depending on the:

    • client’s reporting cycle
    • client’s elected reporting method
    • details being reported.

    Clients who operate on substituted accounting periods (SAP) are only eligible if their quarters align with the standard quarters.

    See also:

    Channels for electronic lodgment

    Our preferred channels for lodgment of activity statements are:

    • Practitioner lodgment service (PLS)
    • Online services for agents
    • Tax Agent Portal
    • BAS Agent Portal.

    If you are a BAS agent, to ensure that your clients receive the full lodgment program concessions, lodge activity statements using the:

    • PLS
    • Online services for agents
    • BAS Agent Portal.
    • Electronic commerce interface (ECI) – closing in December 2019.

    The concessional dates do not show on your client lists – the concessions are provided when you lodge. The concessional dates are only available when the activity statement is lodged through electronic lodgment channels.

    To ensure your clients receive your lodgment program concessions, make sure that your registered agent number (RAN) is provided against the activity statement role.

    Clients eligible for concessions will automatically receive the additional time available for lodgment of their eligible quarterly activity statements.

    Forms R, S and T are linked to an election to pay quarterly instalments. Lodgment is only required if the client is varying the instalment amount.

    Types of activity statements

    Monthly activity statements

    Monthly activity statements are due for lodgment and payment on the 21st day of the following month. However, the December business activity statement is not due for lodgment and payment until 21 February for business clients who:

    • have up to $10 million annual turnover
    • report GST monthly
    • lodge electronically.

    Note: Businesses that are registered for deferred GST are not eligible for this concession.

    Clients who do not have a monthly GST obligation but are registered for PAYG withholding monthly or PAYG instalments monthly, and have at least one quarterly obligation (for example, GST, PAYG instalment, or FBT instalments) will receive:

    • a monthly activity statement for the first two months of the quarter (due on the 21st day of the following month)
    • a quarterly activity statement for the third month (due on the 28th day of the following month or 28 February for quarter two).

    Quarterly activity statements

    Quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter two, which is due on 28 February of the following calendar year.

    Lodgment and payment concessions are only available for electronic lodgment of eligible quarterly activity statements.

    The concessional dates do not show on your client lists – the concessions are automatically provided when you lodge electronically and the activity statements are received by us.

    If you lodge a quarterly activity statement by paper, you will not receive any lodgment and payment concessions.

    Due dates when electronic lodgment methods are used

    Quarterly lodgment obligation

    Original due date

    Lodgment and payment concession date

    Quarter 4, 2018–19

    28 July 2019

    25 August 2019

    Quarter 1, 2019–20

    28 October 2019

    25 November 2019

    Quarter 2, 2019–20

    28 February 2020


    Quarter 3, 2019–20

    28 April 2020

    26 May 2020

    Quarter 4, 2019–20

    28 July 2020

    25 August 2020

    To be confirmed when the Lodgment program 2020–21 is developed.

    Quarterly PAYG instalment activity statement – head companies of consolidated groups

    Quarterly PAYG instalment activity statements are due on the 21st day of the month following the end of the reporting period.

    If you finalise PAYG instalments for the 2018–19 year before lodging your client's 2019 tax return, this will ensure they receive the correct instalment credit in their tax assessments.

    Annual GST returns

    If a taxpayer is a GST instalment payer they must lodge an annual GST return.

    If a taxpayer elects to report and pay (or claim a refund of) GST annually, they must lodge an annual GST return.

    The due date for lodgment (and payment if required) of annual GST returns is either:

    • the due date of the taxpayer’s tax return – if a taxpayer has a tax return lodgment obligation
    • 28 February 2020 – if a taxpayer does not have a tax return lodgment obligation.

    See also:

    Instalment notices

    Instalment notices (also called remittance advices) include:

    • quarterly PAYG instalment notice (form R)
    • quarterly GST instalment notice (form S)
    • quarterly PAYG and GST instalment notice (form T)
    • annual PAYG instalment notice (form N).

    You don’t need to lodge these forms with us if you are paying the amount advised. Forms R, S and T have the following payment due dates:

    • 28 July 2019
    • 28 October 2019
    • 28 February 2020
    • 28 April 2020
    • 28 July 2020.

    Form N has a payment due date of 21 October 2019.

    If you vary the amount to be paid (or with form N, use the rate method to calculate your instalment amount) you must complete the form and lodge it by the payment due date.

    The instalment notices can be lodged electronically by PLS using the generic business activity statement. These notices are not eligible for concessions.


    When your clients receive an activity statement with an instalment amount option and an instalment rate option, they can elect either of these two options. They should select the option and complete the related labels. For the election to take effect the activity statement must be received on or before the due date.

    If your client received a form R or T in quarter 1 and would like to change to the instalment rate option, phone us on 13 28 66 on or before 28 October. We will arrange the change of option and send a new instalment activity statement for lodgment.


    Business and investment taxpayers in PAYG instalments could end up paying more than their expected tax liability for the relevant income year. If this is the case, they are entitled to vary their PAYG instalment rate or amount to ensure that the correct amount of tax is paid.

    A business or investment taxpayer may want to consider varying the instalment rate or amount if there has been a substantial change in the proportion of the business and investment income – for example, if they expect to have much higher tax deductions for a similar level of business and investment income.

    When the varied instalment rate or amount is less than 85% of the rate or amount calculated by the Commissioner of Taxation, a taxpayer is liable to pay the general interest charge (GIC) on the shortfall. Depending on the circumstances, we may consider granting a full or partial remission of the GIC.

    See also:

    Last modified: 27 Aug 2019QC 34538