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Activity statements for not-for-profits

Lodging activity statements to report and pay obligations like GST, PAYG instalments, PAYG withholding and FBT.

Last updated 28 March 2021

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
  • fringe benefits tax (FBT) instalments.

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.

How often to lodge

Your not-for-profit organisation lodges an activity statement monthly, quarterly or annually. A 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 for lodging your activity statement are shown in the table below.

Table: Quarterly activity statements


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 your activity statements or you lodge via an approved secure electronic method, then a later lodgment and payment due date may apply for quarter 1, 3 and 4. A later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one month extension.

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, you 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 Online services for business, 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 organisation's activity statement online, we will stop posting activity statements to you. You can access all future activity statements via Online services for business. You will receive an email when your activity statement is available to access and complete online.

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