Activity Statements are a tax reporting requirement for businesses issued by the Australian Taxation Office (ATO) either on a monthly or quarterly basis, depending on how your business was registered. It is used for reporting and paying Goods and Services Tax (GST), Pay As You Go Instalments (PAYGI), Pay As You Go Withholding (PAYGW) and other tax obligations.
When you register your business for an Australian Business Number (ABN) and GST, the ATO will automatically send you an activity statement when it is time to lodge either electronically or paper. Your first activity statement will be issued on paper, however if you continue to lodge electronically, the statements will be issued electronically. If not, you will continue to receive paper statements.
All businesses registered for GST are required to lodge an activity by the due date. These dates can be found in our Key Dates.
The ATO web site provides instructions on lodging and paying activity statements. Information on each of the different tax obligations is provided below:
- Goods and Services Tax (GST)
- Pay As You Go Instalments (PAYGI)
- Pay As You Withholding (PAYGW)
- Fringe Benefits Tax (FBT)
- Luxury Car Tax (LCT)
- Wine Equalisation Tax (WET)
- Fuel Tax Credits