Knowing what you need to lodge¶

An Activity Statement is the form you use to report things like GST and tax withheld to the Australian Taxation Office (ATO). Most businesses have more than one to lodge across a year, and each one has its own due date. Keeping all of that in your head is hard.

The good news is you don't have to. Your accounting software and the ATO's own online services keep a list of the statements you are required to lodge and when each one is due. The system remembers your obligations for you, so nothing quietly slips through.

Why this matters¶

Missing a statement, or lodging it late, can cause stress and extra cost. But the reason people miss one is rarely that they didn't want to lodge — it is that they forgot it was due, or didn't realise they had one that period.

When a list of what's due is kept for you, that whole problem largely disappears. You can see at a glance what is coming up, tick each one off, and stop worrying that you have overlooked something.

What you will learn¶

• That the ATO keeps a list of the statements you need to lodge
• That each statement comes with a due date, so you don't have to memorise it
• How your software can bring that same list into one place

Understanding the concept¶

When you register for GST or start reporting tax withheld, the ATO sets up your lodgment obligations — a plain way of saying "the statements you are expected to lodge and how often". This might be every quarter, every month, or once a year, depending on your business.

The ATO explains that when your statement is ready, it appears in their online services with its due date shown for you. Due dates are also flagged in a "for action" area, so the things you need to do are grouped together rather than scattered.

You get the same benefit inside good accounting software. Instead of logging in somewhere separate, the software can show you the statements you need to prepare and when they are due, right alongside your books. The point is the same either way: the system tracks what's due, so you don't have to hold it all in your memory.

One more reassuring detail — even when you have nothing to report for a period, the ATO still expects a statement (a "nil" one). Because the list is kept for you, that kind of easy-to-forget statement still shows up, so you can lodge it and move on.

Example¶

Priya runs a small cafe and reports her GST every quarter. In her first year she kept a note on the fridge to remind herself, and still nearly missed one when things got busy.

Now she opens her accounting software and sees a short list: the quarter's statement is there, with its due date shown next to it. There is nothing to remember and nothing to dig out — the statement she needs to lodge is simply waiting for her, dated. When a quiet quarter comes along with almost nothing to report, that statement still appears on the list, so Priya lodges it as a "nil" and knows she is up to date.

Common mistakes¶

• Trying to remember due dates from memory instead of trusting the list the system keeps.
• Assuming a quiet period means nothing to lodge — a "nil" statement is usually still expected, and it will still show on the list.
• Thinking you must check several places — the list is kept for you in one spot.

How this works in myaccountant¶

Key points¶

• The ATO keeps a list of the statements you are required to lodge.
• Each statement shows its due date, so you don't have to memorise it.
• Even a quiet period usually still needs a "nil" statement lodged.
• Good software brings that same list into one place next to your books.
• The system tracks what's due, so nothing quietly slips through.

Learn next¶

• Getting your Activity Statement
• Checks as you prepare
• The life of an Activity Statement

General information only — not tax, super or financial advice.