Activity Statements

Monthly Activity Statements are due for lodgement and payment by 21st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2022 to 30 September 2022

Qtr 2 – 1 October 2022 to 31 December 2022

Qtr 3 – 1 January 2023 to 31 March 2023

Qtr 4 – 1 April 2023 to 30 June 2023

You will be required to pay quarterly:

• If your notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter, you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2023.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

  
  

  The date for lodgment of your annual GST return and payment of any amounts is either:
  
  

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.

   

Monthly Activity Statements are due for lodgement and payment by 21^st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2021 to 30 September 2021

Qtr 2 – 1 October 2021 to 31 December 2021

Qtr 3 – 1 January 2022 to 31 March 2022

Qtr 4 – 1 April 2022 to 30 June 2022

You will be required to pay quarterly:

• If your notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter, you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2022.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

   

  The date for lodgment of your annual GST return and payment of any amounts is either:

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.

   

Monthly Activity Statements are due for lodgement and payment by 21^st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2020 to 30 September 2020

Qtr 2 – 1 October 2020 to 31 December 2020

Qtr 3 – 1 January 2021 to 31 March 2021

Qtr 4 – 1 April 2021 to 30 June 2021

You will be required to pay quarterly:

• If your notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter, you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2021.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

   

  The date for lodgment of your annual GST return and payment of any amounts is either:

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.

   

Monthly Activity Statements are due for lodgement and payment by 21^st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2019 to 30 September 2019

Qtr 2 – 1 October 2019 to 31 December 2019

Qtr 3 – 1 January 2020 to 31 March 2020

Qtr 4 – 1 April 2020 to 30 June 2020

You will be required to pay quarterly:

• If your notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter, you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2020.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

   

  The date for lodgment of your annual GST return and payment of any amounts is either:

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.

Monthly Activity Statements are due for lodgement and payment by 21^st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2018 to 30 September 2018

Qtr 2 – 1 October 2018 to 31 December 2018

Qtr 3 – 1 January 2019 to 31 March 2019

Qtr 4 – 1 April 2019 to 30 June 2019

You will be required to pay quarterly:

• If you notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2019.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

   

  The date for lodgment of your annual GST return and payment of any amounts is either:

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.

Monthly Activity Statements are due for lodgement and payment by 21^st of the month following.

Quarterly Activity Statements & Instalments

Where a due date falls on a Saturday, Sunday or Public Holiday you can lodge and pay on the next business day.

Qtr 1 – 1 July 2017 to 30 September 2017

Qtr 2 – 1 October 2017 to 31 December 2017

Qtr 3 – 1 January 2018 to 31 March 2018

Qtr 4 – 1 April 2018 to 30 June 2018

You will be required to pay quarterly:

• If you notional tax is more than $8,000 or

• If you are registered for GST and report quarterly

• If at the end of the first instalment quarter you are in a GST registered partnership that reports quarterly
  
  

  Annual Instalment
  
  

  If you are not required to pay monthly or quarterly instalments, you can choose the annual option and pay your PAYG liability as a lump sum, due by 21 October 2018.  As an annual PAYG instalment payer, the ATO will send you a notice or an activity statement with your PAYG instalment details before payment is due, but you must notify (phone or portal) the ATO of your election by the date specified in their letter.

   

  The date for lodgment of your annual GST return and payment of any amounts is either:

• the date for lodgment of your income tax return
  
  

• 28 February following the annual tax period, if you are not required to lodge an income tax return.