Lodgments menu

Due dates

You must submit your lodgments by the due date. Due dates are also available on the home screen in the For action section.

Your activity statement payment due date is the same as your lodgment due date unless we advise you otherwise.

Income tax returns

You can't use Online services for business to lodge an income tax return. Instead, you can use:

• standard business reporting (SBR)-enabled software
• a registered tax professionalExternal Link
• a paper form.

What you need to report and how you lodge your tax return for your business depends on your type of business entity.

You can however lodge an income tax return amendment via Secure mail.

View and print income tax return

Online services for business allows you to view your lodgment history.

Income tax returns that haven't been lodged are displayed in 'For action' on the home page or from the Lodgments menu by selecting Income tax.

Lodged income tax returns are available to view and print at the Income tax screen. Select the History tab, then select View details for the relevant return. Once the return is open, you can choose to print it or save it as a PDF.

Business or instalment activity statement

You must lodge and pay your activity statements by the due dates. Due dates are available on the home screen of Online services for business, under the For action section.

If you have several activity statements overdue, ensure the first activity statement for the financial year is lodged before lodging subsequent activity statements.

Find out how to:

• Lodge an activity statement
• Lodge a nil business activity statement (BAS)
• Revise an activity statement
• Activity statement history

Lodge an activity statement

To lodge an activity statement, select:

• either
  • Lodgments from the 'For action' panel
  • Activity statements from the 'Lodgments' menu
• Prepare next to the statement, and then complete the mandatory details
• tick the Declaration box
• Lodge. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After lodging:

• a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF
• the total amount to pay will be presented on the screen with an option to pay now. You must pay by the due date. Your payment due date is the same as your lodgment due date unless shown otherwise.

The payment due date is also available in both the History or Print views. Select either the:

• History tab. A list of all the activity statements which have been lodged, finalised or cancelled for the last 4 years are displayed, along with payment due dates.
• Prepare from the 'For action' panel then select Print-friendly version.

Lodge a nil business activity statement (BAS)

To lodge a nil BAS, select:

• either
  • Lodgments from the 'For action' panel
  • Activity statements from the 'Lodgments' menu
• Prepare next to the statement
• Prepare as NIL
• tick the Declaration box
• Lodge. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Revise an activity statement

Note: Not all activity statements may be able to be revised.

To revise an activity statement, select:

• Lodgments
• Activity statements
• History
• Revise at the relevant activity statement
• Edit to complete each section of the activity statement for each tax registration listed, and complete the mandatory fields
• Save and continue to navigate back to the Revise activity statement screen, which will display
  • an overview of the edited information
  • the amount owing
  • a Print friendly version copy of the activity statement including the client Declaration
• Lodge to submit your revised statement. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Activity statement history

To view, print or revise activity statements you've previously lodged, select:

• Lodgments
• Activity statements
• History tab.

GST property credits account

You can view details of GST property credits received from property settlement transactions since 1 July 2018.

Credits held for this account:

• can't be used to offset tax debts
• will be automatically transferred to the activity statement account when the activity statement for the period is finalised.

To view GST property credits, select:

• Lodgments
• GST property credits.

The Credits received view shows for each credit the Effective date, Property details, Payment reference number (PRN) and Amount. The total credits for the year are also shown.

You can:

• Filter by Last 24 hours, Last 7 days, Last 30 days, Last 2 years or enter your start and end dates.
• Download to print or save in CSV or HTML.
• Print friendly version to print or save as a PDF.

If no GST property credits exist, no records will display.

Excise duty return

Online services for business allows you to lodge your excise duty returns for both:

• periodic settlement permission (PSP) holders
• pre-payment returns.

If you hold a current PSP, you will be able to see your expected lodgments in the ‘For Action' panel.

Alternatively, to access a return, select:

• Lodgments
• Excise duty return
• Type of return
• Prepare, then complete all mandatory fields and review the information
• tick Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

To access your delivery authority, select:

• Lodgments
• Excise duty return
• Pre-payment
• Delivery authority link for the relevant period.

You can view and print your delivery authorities from the Communication menu.

View or amend excise duty return

To view or amend an excise duty return, select:

• Lodgment
• Excise duty return
• History – a list of previous returns will be displayed
• Period to view and amend the previous return
• Edit to make an amendment
• tick the Declaration box and Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Excise claims

You can lodge excise related claims for:

• excise refunds
• excise remissions
• excise drawbacks
• bunker fuel for yachts.

To access the claim forms, select:

• Lodgments
• Excise claim
• Prepare
• Type of claim, then complete all mandatory fields and review the information
• tick the Declaration box and select Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Combined global and domestic minimum tax return

Four new lodgment requirements are introduced as part of the Australian global and domestic minimum tax, consistent with the Global Anti-Base Erosion Model Rules (GloBE Rules). These are:

• GloBE Information Return (GIR)
• Foreign lodgment notification
• Australian IIR/UTPR Tax Return (AIUTR)
• Australian DMT Tax Return (DMTR).

The GIR XML file can be lodged with the ATO using the Online services for business file transfer function.

The foreign lodgment notification, AIUTR and DMTR will be combined in one form, the Combined global and domestic minimum tax return (CGDMTR).

The online form for the CGDMTR is accessible in Online services for business.

Only persons with strong identity strength in myID and that use myID to log in, can access and lodge the CGDMTR via Online services for business. For more details, see Increase your online security with myID.

Access Manager permissions must be provided to enable access to the form in ATO online services.

A taxpayer with a valid Australian business number (ABN), if not already registered, may register for access to Online services for business.

To lodge a CGDMTR, select:

• 'CGDMTR' from the Lodgments menu
• Reports and Forms
• Combined global and domestic minimum tax return
• Prepare next to the return, then complete the mandatory details
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After lodging:

• a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF
• the total amount to pay will be presented on the screen with an option to pay now. You must pay by the due date
• the payment due date is also available in both the History or Print views. Select either the
  • History tab. A list of all the CGDMTRs which have been lodged, finalised or cancelled are displayed.
  • Prepare from the 'For action' panel then select Print-friendly version.

It is important to note that:

• once lodged, you will not be able to edit your return. You will however be able to fix a mistake or amend a return
• if there is an amount payable, a payment reference number (PRN) will be generated for each entity that has an amount requiring payment – each entity must use its corresponding PRN to make a payment.

You can:

• view the CGDMTR online instructions
• view sample PDFs of the CGDMTR
• view Global and domestic minimum tax information
• contact us at Pillar2Project@ato.gov.au if you are either a
  • taxpayer unable to lodge through ATO online services or an API solution
  • DLE lodging on behalf of more than 300 entities.

Not-for-profit self-review return

Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) need to lodge an annual NFP self-review return to self-assess their eligibility for income tax exemption. Your second and subsequent year NFP self-review return will be pre-populated from your most recently lodged NFP self-review return.

For help in answering the questions in the NFP self-review return, see How to prepare an NFP self-review return.

Find out how to:

• Lodge an NFP self-review return.
• Amend an NFP self-review return.
• View your NFP self-review return history.

Lodge an NFP self-review return

To lodge an NFP self-review return:

• select either
  • Lodgments from the 'For Action' panel
  • NFP self-review return from the 'Lodgments' menu
• Prepare next to the return, then complete the mandatory details
• tick the Acknowledgments and Declaration boxes
• Lodge. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Amend an NFP self-review return

Be aware that not all NFP self-review returns are able to be amended.

To amend an NFP self-review return, select:

• Lodgment
• NFP self-review return
• History
• the Receipt ID link of the relevant financial year to open the form
• scroll down and select Amend.

A new blank return will open for you to complete.

Repeat the form following the same process as Lodge an NFP self-review return.

NFP self-review return history

To view, print or amend previously lodged returns, select:

• Lodgments
• Activity statements
• History tab.

Previously lodged returns will be shown, ordered from newest to oldest, based on financial year and a second order based on the type of lodgment (i.e. amendment or original).

View a return by selecting the Receipt ID link.

The details shown for each return are:

• Date lodged
• Receipt ID
• Outcome – taxable, tax exempt or processing.

Super guarantee charge statement

To lodge the super guarantee charge (SGC) statement for periods up to and including the quarter ending 30 June 2026, select:

• Lodgments
• Reports and forms
• Super guarantee charge statement
• Prepare, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

A confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

For information about the SGC for periods from 1 July 2026, see The new super guarantee charge.

Super transfer balance account report

To lodge a Super transfer balance account report, select:

• Lodgments
• Reports and forms
• Transfer balance account report (TBAR). Note: This report will only display in the Reports and forms list if your administrator has been given the Access Manager permissions for a standard user to prepare and lodge the report
• Add for the relevant year, then complete all mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Events reported via the online form are generally processed by our system within 24 hours.

Taxable payment annual report

A taxable payment annual report (TPAR) must be lodged by 28 August each year.

You can:

• lodge a TPAR.
• submit a TPAR non-lodgment advice.
• view or amend a TPAR.

Lodge a TPAR

To lodge a TPAR, select:

• Lodgments
• Taxable payment annual report
• on the Not lodged tab, select Prepare to lodge a new TPAR or Resume to be navigated to a saved draft form
• the Year
• the Account. If there is more than one account, use the drop-down menu
  • complete all the mandatory fields. Note: You can enter information for up to a maximum of 20 payees
  • select edit or delete if you need to update or remove a payee's details before you lodge
• Print friendly version to print or save a copy for your records before you submit
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days. You can start and save up to 10 TPAR forms to be completed at a later date.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Submit a TPAR non-lodgment advice

To submit a TPAR non-lodgment advice, select:

• Lodgment
• Taxable payments annual report
• on the Not lodged tab, select the link 'If you don't need to lodge for a listed financial year, you can submit a non-lodgment advice'
• the Year (or multiple years). Alternatively, select 'Do not need to lodge future taxable payments annual report'
• complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

View or amend a TPAR

To view or amend a taxable payments annual report (TPAR), select:

• Lodgment
• Taxable payments annual report
• History
  • the reports from 2012–13 onwards (including non-lodgment advices) will be listed with the lodgment date, receipt ID and assessment outcome
• Amend to amend a TPAR.

You can't view the details of a lodged report. You will need to phone us to request a copy. You will need your receipt ID from when you lodged the report.

Private rulings

To apply for a private ruling, select:

• Lodgments
• Reports and forms
• Private ruling application, then enter the required information
• tick the Declaration box (if required)
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF. To submit another form, select Return to forms from the confirmation screen.

Objections

To lodge an objection to a decision, select:

• Lodgments
• Reports and forms
• Lodge an objection, then enter the required information
• tick the Declaration box (if required)
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF. To submit another form, select Return to forms from the confirmation screen.

File transfer

You can use the file transfer function to:

• lodge files and reports (see Supported files for a list of reports you can lodge)
• send large files or send multiple files as a single compressed file
• test the file for errors before lodging
• view your file transfer status and history.

Our system only accepts files that have been prepared and generated from software in a suitable format and version.

Scanned images of forms, screen prints, spreadsheets or word processing files aren't accepted.

Reported transactions

Online services for business allows you to view third party data that we hold for:

• business transactions received through payment systems (BTTPS)
• government grants (GG)
• taxable payments (TP).

You can access a list of reported transactions in financial year order for a maximum of 4 years (the current year plus the 3 previous financial years).

To view Reported transactions, select:

• Lodgments
• Reports and forms
• Reported transactions, which will display the
  • report type (BTTPS, GG, TPP)
  • financial year
  • total transactions.

To see information about the reported transactions, you can select a report to view from the Payers list.

To identify a specific report, you can filter the list by selecting:

• Time period – choose the current year or one of the 3 previous financial years
• Choose dates – then select the ‘From’ and ‘To’ date to further filter your search
• Payer’s name (optional, enter a maximum of 200 characters) or Payer's ABN
• Search.

If no records match the filter criteria, 'No records found' will be displayed. Select Cancel to navigate back to the Reported transactions screen.

Records will be displayed for the report type (BTTPS, GG, TPP) by:

• payer’s name
• transactions
• amount.

To download a copy of your records, select:

• Edit to filter the report
• the check box or boxes of the records you wish to download
• Download to print or save in CSV or HTML.

You can download a maximum of 10,000 records at one time. If there are more records, you will need to refine your search criteria.

The Missing information or discrepancies section will also be available at the bottom of each report screen. You can use information to help meet your tax obligations however you should validate any data against your own records.

Select Message us to navigate to the Secure mail new message screen. The:

• View more topics and Other topics fields will be pre-populated with 'Reported transactions'.
• Subject drop-down menu will be pre-populated with the report name (for example, 'Business Transactions through Payment Systems', 'Government grants' or 'Taxable payments').

Certificate of coverage request form

To add a form:

• select Certificate of coverage request form 
• on the Not lodged tab, select New
• complete the mandatory Employer and Employee fields
• select Add. You can also select Update at the 'Employee details' to change the details of the employees listed
• tick the Declaration box
• select Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Edit a certificate of coverage form

Only certificates with a status of approved or saved can be edited. You can only view or edit one employee at a time.

To edit a form, select:

• Certificate of coverage request form
• the History tab
• Edit next to the relevant form
• at Employer information – previous request update the required information
• tick the Declaration box
• Submit.

Employee share scheme (ESS) annual report

To lodge an ESS annual report, select:

• Lodge
• the Year required, then complete the mandatory fields
  • at Employees select Add
  • select Update next to Employees to change details of the employees listed
  • add Share scheme details for each employee. You can add details for multiple share schemes at once
  • Save and continue
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 14 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Statement of tax records (STR)

You need a Statement of tax record if you are:

• applying for Commonwealth Government tenders
• applying for, or approved for, Child Care Subsidy (CCS).

To apply, select:

• Lodgments
• Statement of tax record
• Apply, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 14 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

General purpose financial statement

To lodge a general purpose financial statement, select:

• Lodgments
• sGeneral purpose financial statement
• Add, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 14 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Fuel tax credits non-GST

Online services for business allows not-for-profit (NFP) organisations that are not registered for GST and who operate emergency vehicles or vessels that provide emergency services (and are clearly identifiable as such) to register for fuel tax credit – non-business.

Find out about:

• registering for fuel tax credits
• claiming fuel tax credits
• amending fuel tax credit claims

You must:

• claim within 4 years
• keep records that support your fuel tax credit claim.

Registering for fuel tax credits

To register, select:

• Lodgments
• Reports and forms
• Fuel tax credit non-GST
• Register, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Claiming fuel tax credits

To claim fuel tax credits, select:

• Lodgments
• Reports and forms
• Fuel tax credit non-GST
• New claim, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Amending fuel tax credit claims

To amend your fuel tax credit non-GST claim, select:

• Lodgments
• Reports and forms
• Fuel tax credit non-GST, and locate the claim you wish to amend
• Amend, and complete all the mandatory fields. Note: you can only amend a claim that is finalised
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Product stewardship for oil

You can register for, claim, and view and amend returns for Product stewardship for oil (PSO).

Registering for PSO

To register for PSO, select:

• Lodgments
• Reports and forms
• Product stewardship for oil
• Register, then complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Claiming PSO

To claim product stewardship for oil (PSO), select:

• Lodgments
• Reports and forms
• Product stewardship for oil claim
• New claim, and complete the mandatory fields
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.

Amending PSO claims

To amend your product stewardship for oil claim, select:

• Lodgments
• Reports and forms
• Product stewardship for oil claim
• locate the claim you wish to amend and select Amend. Note: only claims that fall within the period of review timeframe will be able to be amended
• update the Fuel quantity with the correct information
• tick the Declaration box
• Submit. You can also select
  • Cancel and any saved information will be lost
  • Save and exit if you want to save the details you have provided and lodge at a later date. The details will be saved for a maximum of 90 days.

After submitting, a confirmation screen will present with a unique receipt ID. The screen can be printed or saved as a PDF.