Businesses use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Individuals who need to pay quarterly PAYG instalments also use Activity statements.

Please contact us if you need assistance with your Activity Statement, whether it is for the Goods and Services Tax, Pay As You Go Instalments, FBT, Luxury Car Tax or Wine Equalisation Tax for Fuel Tax Credits.

You may receive a quarterly GST or PAYG instalment notice (or both) instead of an activity statement. This will happen if you’ve chosen to use the instalment amounts advised by the ATO for these obligations and have no other reporting obligations.

If your annual turnover is less than $20 million, you can lodge your Business Activity Statement (BAS) monthly or quarterly. However, if your annual turnover is $20 million or more, you must lodge your Business Activity Statement and make payments electronically every month.