Reminder when you haven't lodged
If you don't lodge your activity statement on time, we may send you a reminder letter that:
- includes a summary of the amounts we have on record:
- PAYG withheld amounts reported through STP
- any pre-filled
- PAYG instalment (instalment amount option)
- GST instalment amounts
- asks you to check the PAYG withheld amounts we have on record are correct and complete
- provides you with a timeframe to make any corrections and complete the other activity statement labels that apply to you.
If you don't lodge
If you don't lodge your activity statement by the date stated in your reminder letter we will:
- consider you had no corrections to the amounts we have on record
- add the amounts we have on record to your account because they are due and payable
- finalise your activity statement in ATO systems and consider it lodged unless you have any other obligations to report in your activity statement. For more information see Activity statements that remain outstanding.
When an activity statement is finalised it will be considered lodged and you should pay any amounts outstanding. For more information see how to pay the ATO. If you use ATO online services, you can view finalised activity statements in the activity statement history screen as follows:
- From the home screen, select Lodgments > Activity statements > History.
Activity statements that will remain outstanding
Your activity statement will remain outstanding and overdue, if you need to report any additional obligations:
- GST
- PAYG instalments (instalment rate option)
- fringe benefits tax instalments
- wine equalisation tax
- luxury car tax
- fuel tax credits.
When you lodge
If you lodge through ATO online services:
- On the home screen, your outstanding activity statement will appear in the 'For action' list.
- When you view your activity statement, amounts already added to your account will appear as 'ATO processed'. You can edit these amounts if they need to be corrected.
When you edit an amount, you must enter the complete obligation (not the adjustment). Your account will be updated to reflect the correct amount.
STP corrections and late reports
There may be times when you need to correct information reported through STP or when you lodge an STP report late.
If your activity statement has:
- been finalised in ATO systems, revise it to correct PAYG withholding mistakes
- not been finalised, edit the PAYG withheld amounts when you lodge.
Keeping your agent informed
Agents acting on behalf of employers will be able to access an updated on-demand activity statement lodgment report in Online services for agents.
This report will show:
- which clients have been issued a reminder
- the proposed next action and timing.