When to report and pay on activity statements
Small and medium withholders need to report on activity statements. The activity statements received will show the date on which the completed form and payment must be submitted to us.
For more information see How to pay
What are small withholders
Small withholders are those who withhold $25,000 or less per financial year. They:
- pay withholding amounts to us each quarter
- report withholding on activity statements received each quarter
- can arrange to receive monthly activity statements by phoning our business services number.
What are medium withholders
Medium withholders are those who withhold $25,001 to $1 million per financial year. They:
- pay withholding amounts to us each month
- report withholding on activity statements received each month.