Under normal bulk processes, the ATO generally issues activity statements by the end of the relevant month, allowing the statement to be lodged by 21 days after the end of the month, or 28 days after the relevant quarter (as appropriate)
However, the ATO recognizes that there may be a specific reason for a taxpayer to access their activity statement early, so activity statements can be generated in the following cases:
- If the taxpayer is going to be absent from their place of business before the end of the reporting period and the business will not be trading during that period
- The taxpayer is a short term visitor, for example, an entertainer or sports person and will be leaving the country before generation of the activity statement;
- The taxpayers entity is under some form of administration
- The business has ceased, or
- The taxpayer will be travelling and therefor will not be able to obtain their activity statement if generated under normal bulk process
Note that quarterly clients who have elected to report and pay monthly are not eligible for early generation for early generation of activity statements.
Activity statements can be generated for up to six months in advance for either:
- Six monthly activity statements; or
- Two quarterly activity statements.
Activity Statements can be issued early for all ‘non-elected’ monthly (i.e Taxpayers who are required to report and pay monthly) quarterly and annual lodgers who meet the following eligibility requirements:
- They have not had an active deferred GST role during the reporting period the relates to:
- Generating the statement under normal bulk processes and timeframes will case difficulties for them in meeting the lodgment and payment due date;
- It is not practical or possible for them to find alternative lodgment arrangements and they are either a:
- June balancer; or
- Substituted accounting period (SAP) balancer and are requesting early generation of an annual Form I only for PAYG withholding.
To request that activity statements are issued early, phone the ATO on 13 72 26