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.
You can't use Online services for business to lodge an income tax return. Instead you can use:
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 then 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
To lodge an activity statement:
- select either
- Lodgments from the 'For action' panel
- Activity statements from the 'Lodgments' menu
- select Prepare next to the statement
- complete the mandatory details
- tick the declaration
- select Lodge. You can also select
- Cancel. 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 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
- select Prepare next to the statement
- Select Prepare as NIL
- tick the declaration
- select Lodge. You can also select
- Cancel – 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 statement may be able to be revised.
To revise and activity statement:
- select Lodgments
- select Activity statements
- select History
- select Revise at the relevant activity statement
- select Edit to complete each section of the activity statement for each tax registration listed
- complete the mandatory fields, then select Save and continue to navigate back to the Revise activity statement screen
- the Revise activity statement screen will display
- an overview of the edited information
- the amount owing
- a Print friendly version copy of the activity statement including the client Declaration
- select Lodge to submit your revised statement. You can also select
- Cancel – 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
- select Activity statements
- select the 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
- select 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
- select Download to print or save in CSV or HTML
- select 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
- select Excise duty return
- select the Type of return then Prepare
- complete all mandatory fields and review the information
- tick the Declaration box
- select Submit. You can also select
- Cancel – 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
- select Excise duty return
- select Pre-payment
- select the 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
- select Excise duty return
- select History. A list of previous returns will be displayed.
- select Period to view and amend the previous return
- select Edit to make an amendment
- select the Declaration and then Submit. You can also select
- Cancel – 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
- select Excise claim
- select Prepare, then the Type of claim
- complete all mandatory fields and review the information
- tick the Declaration box and select Submit. You can also select
- Cancel – 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.
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
To lodge an NFP self-review return:
- select either
- Lodgments from the 'For Action' panel
- NFP self-review return from the 'Lodgments' menu
- select Prepare next to the return
- complete the mandatory details
- tick the acknowledgments and declaration
- select Lodge. You can also select
- Cancel – 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
Ne aware that not all NFP self-review returns are able to be amended.
To amend an NFP self-review return:
- select Lodgment
- select NFP self-review return
- select History
- select 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
- select Activity statements
- select the 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:
- select Lodgments
- select Reports and forms
- select Super guarantee charge statement.
- select Prepare
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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.
Super transfer balance account report
To lodge a Super transfer balance account report:
- select Lodgments
- select Reports and forms
- select 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
- select Add for the relevant year
- complete all mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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 with 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
To lodge a TPAR:
- select Lodgments
- select Taxable payment annual report
- on the Not lodged select Prepare to lodge a new TPAR or Resume to be navigated to a saved draft form
- select the Year
- select 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
- select Print friendly version to print or save a copy for your records before you submit
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- select Taxable payments annual report
- at Not lodged, select the link 'If you don't need to lodge for a listed financial year, submit a non-lodgment advice.'
- select the Year (or multiple years). Alternatively, select 'Do not need to lodge future taxable payments annual report.'
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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 TPAR:
- select Lodgment
- select Taxable payments annual report
- select History
- the reports from 2012–13 onwards (including non-lodgment advices) will be listed with the lodgment date, receipt ID and assessment outcome
- select 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
- select Reports and forms
- select Private ruling application
- enter the required information
- select the Declaration (if required)
- select Submit. You can also select
- Cancel – 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:
- select Lodgments
- select Reports and forms
- select Lodge an objection
- enter the required information
- select the Declaration (if required)
- select Submit. You can also select
- Cancel – 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
- select Reports and forms
- select Reported transactions
- the Reported transactions 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:
- select Time period – choose the current year or one of the 3 previous financial years
- select Choose dates – then select the ‘From’ and ‘To’ date to further filter your search
- select Payer’s name (optional, enter a maximum of 200 characters) or Payer's ABN
- select 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
- select the Check box or boxes of the records you wish to download
- select 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 dropdown 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
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- go to the History tab
- select Edit next to the relevant form
- at Employer information – previous request update the required information
- select the Declaration
- select Submit.
Employee share scheme (ESS) annual report
To lodge an ESS annual report:
- select Lodge
- select the Year required
- 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
- select Save and continue
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- select Statement of tax record
- select Apply
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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:
- select Lodgments
- select General purpose financial statement
- select Add
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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:
You must:
- claim within 4 years
- keep records that support your fuel tax credit claim.
Registering for fuel tax credits
To register:
- select Lodgments
- select Reports and forms
- select Fuel tax credit non-GST
- select Register
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- select Reports and forms
- select Fuel tax credit non-GST
- select New claim
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- select Reports and forms
- select Fuel tax credit non-GST
- locate the claim you wish to amend
- select Amend. Note: you can only amend a claim that is finalised
- complete all the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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:
- select Lodgments
- select Reports and forms
- select Product stewardship for oil
- select Register
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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:
- select Lodgments
- select Reports and forms
- select Product stewardship for oil claim
- select New claim
- complete the mandatory fields
- select the Declaration
- select Submit. You can also select
- Cancel – 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
- select Reports and forms
- select 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
- select the Declaration
- select Submit. You can also select
- Cancel – 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.
