Activity statements generally issue from the ATO by the end of the month but in some circumstances they can be generated early.
Business owners can access activity statements early in the following cases:
- your business has ceased
- you will be travelling and will not be able to obtain your activity statement if generated under normal bulk process
- your entity is under some form of administration
- if you are going to be absent from your place of business before the end of the reporting period and the business will not be trading during that period
- you are a short-term visitor, i.e., an entertainer or sportsperson and will be leaving the country before generation of the activity statement
Quarterly clients who have elected to report and pay monthly are not eligible to lodge activity statements in advance.
All non-elected monthly, quarterly and annual lodgers can access activity statements early if they meet the following requirements:
- meeting the lodgment and payment due dates under the normal bulk processes and time frames will cause difficulties
- you have not had an active deferred goods and services tax (DGST) role during the reporting period the request relates to
- it is not practical or possible for you to find alternative lodgment arrangements and you are either a June balancer or substituted accounting period (SAP) balancer and requesting early generation of an annual Form I only for (PAYGW ) (SAP) balancer and are requesting early generation of an annual Form I only for PAYGW – go to view the substituted accounting period status.
Contact our office if you require assistance with the early generation of activity statements for your business.