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  • Managing electronic activity statements

    If you're a tax professional, find out about managing electronic activity statements, what ends paper activity statements from being issued, and your obligations to lodge.

    On this page:

    End of paper activity statements

    We no longer issue paper activity statements once an activity statement is lodged electronically through the following:

    • Online services for agents
    • practitioner lodgment service (PLS)
    • portals
    • Standard Business Reporting (SBR) enabled software
    • when a client links their myGov account to the ATO.

    The electronic activity statement will be available approximately seven days after the generate date.

    You or your client may receive one last paper activity statement if the first electronic lodgment is after the activity statement generate date. If this occurs you should continue to lodge electronically.

    There are a few instances where an exception is made and we will continue to send paper activity statements.

    Form types R, S and T

    Unless your client links their myGov account to the ATO – we will continue to send paper activity statements for the following forms:

    • R (Quarterly PAYG instalment notice)
    • S (Quarterly GST instalment notice)
    • T (Quarterly GST and PAYG instalment notice).

    Form types R, S and T are available through Online services for agents, the portals, PLS and myGov. These form types are linked to an election to pay quarterly instalments, and lodgment is only required when the client is varying the instalment amount.

    One-off electronic lodgments or revisions

    A single electronic lodgment will result in a change to how the next activity statement is issued. You and your clients will need to consider this when deciding how to lodge the activity statement.

    If you lodge quarterly activity statements electronically for your client and they lodge their own monthly activity statements by paper, the paper activity statements will stop.

    If you lodge a one-off electronic revision for a client who normally lodges their own activity statement by paper, the paper activity statements will stop.

    If your client cannot transition to electronic self-lodgment then you or your client will need to contact us to revert the preference to paper.

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    myGov users – end of paper activity statements

    If you have a paper activity statement delivery preference for your individual and sole trader clients, and they have linked their myGov account to the ATO, we will no longer send you a paper activity statement or instalment notice.

    Your clients can access their activity statements and instalment notices using myGov. Your clients will receive a notification in their myGov Inbox when their activity statement or instalment notice is ready.

    You can view this notification in the 'Communication history' in Online services for agents or the 'Client communication list' in the Tax and BAS Agent Portals.

    You can still lodge, vary and revise on your clients’ behalf through your preferred electronic channel.

    See also:

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    Activity statement notification

    If we have a valid email address recorded against your client's activity statement role, we will send an email advising the next activity statement is available online, providing the first electronic lodgment is made via:

    • Online services for agents
    • the portals
    • PLS.

    The notification email will issue approximately seven days after the activity statement generate date.

    The email address can be yours or your client's. If the email address is not recorded or is incorrect, we will not send an email notification.

    If you have your email address recorded against multiple clients, we will only send one email that lists the clients associated with your email address.

    The email notification includes the entity name in addition to the ABN. We ask that you talk to your client about their preferred email address for activity statement notification. If the preferred address belongs to your client, keep a record of it for when you next lodge their activity statement.

    To view and update your clients' email addresses, see:

    See also:

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    Lodgment obligation reminders

    Your clients are obligated to understand their lodgment and payment due dates.

    Paper activity statements should not be used as a reminder to prepare, lodge and pay, or as a prompt for clients to make an appointment with you.

    To help you and your client, the following reports are available:

    • Online services for agents – the Outstanding activity statement report, this report lists all unlodged activity statements for your clients for the current financial year and the previous three years
    • PLS – the Activity statement lodgment report (ASLRPT), this report provides a list of unlodged activity statements
    • portal – Outstanding activity statement report, this report lists all unlodged activity statements for your clients for the current financial year and the previous three years.

    The following reminders can also help:

    • Online services for agents – the client summary page has a 'for action' summary of your clients' lodgment and payment obligations that require action.
    • Generate dates and lodgment due dates – Refer to activity statement generate dates and lodgment due dates in your business process.
    • Create calendar events with your smartphone, device, email program or other software to set up reminders for activity statement due dates for lodgment and payment. You can do this through 'key dates' on the ATO app.
    • Create spreadsheets with dates for your clients' activity statement lodgment and payment due dates.

    See also:

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    Last modified: 04 Mar 2019QC 39708