When a statement seems to be missing¶

Sometimes an Activity Statement you were expecting does not seem to be there, or you think you should have one and cannot find it. This is unsettling, but it is usually easy to explain.

The clearest place to check is the ATO's online services, which show what you have to lodge and when. A statement that seems missing is often just waiting there, ready for a period that has not started yet, or already dealt with earlier.

In one line

If a statement seems missing, check what is due in the ATO's online services — statements come from your registrations, and a nil statement may still need lodging.

Why this matters¶

Not being able to find a statement can make you worry you have missed something. In most cases you have not. Knowing where to look, and understanding why a statement appears when it does, replaces that worry with a simple check you can do in a few minutes.

What you will learn¶

How to check the ATO's online services for what is due
Why statements are issued from your registrations
Why a nil statement may still need lodging

Understanding the concept¶

The ATO issues Activity Statements based on your registrations — the things you have signed up for, such as GST. Your registrations decide which statements you get, and how often. If you are not registered for something, you will not get a statement for it. If you recently registered, a statement may not appear until the relevant period begins.

So if a statement seems to be missing, work through these steps calmly:

Check the ATO's online services. This is the place that lists what you need to lodge and by when. If a statement is due, it will show here.
Think about your registrations. A statement only exists if a registration creates it. If you expected one for something you are not registered for, that is why it is not there.
Check the period. A statement for a period that has not finished yet may not be available to lodge until that period closes.
Remember nil statements. Even if you had no activity — no sales, nothing to report — you may still need to lodge the statement as a "nil" statement by its due date. "Nil" does not mean "skip it."

If, after all this, you still cannot find a statement you are sure you should have, the ATO can help you directly.

For accountants & bookkeepers

Activity Statement obligations flow from the client's active registrations and reporting cycle, so the online services lodgment list is the source of truth for what is outstanding. A period with nothing to report still generally requires a nil lodgment by the due date rather than being left unlodged. Where a client no longer needs a registration, cancelling it stops future statements being issued — but only once outstanding obligations are met.

Example¶

Sam runs a small consulting business and is registered for GST, so he lodges a quarterly Activity Statement. This quarter he had a quiet stretch and earned nothing. He assumes there is no statement to worry about and does not go looking.

Later, Sam checks the ATO's online services and sees a statement is in fact due for the quarter. Because he is registered for GST, the statement is issued whether or not he had any activity. He lodges it as a nil statement — reporting that there was nothing for the period — and it is done. No activity did not mean no statement.

Common mistakes¶

Assuming no activity means no statement — a nil statement may still be due.
Looking everywhere except the ATO's online services, which show what is actually due.
Expecting a statement for something you are not registered for.
Waiting for a statement for a period that has not closed yet.

How this works in myaccountant¶

In the app — myaccountant shows you the Activity Statements you need to deal with, so you can see what is due at a glance. If a period has nothing to report, you can still prepare and lodge it as a nil statement from the app.

Key points¶

The ATO's online services show what you need to lodge and by when.
Statements are issued from your registrations, such as GST.
A recently added registration may not produce a statement until the period begins.
A nil statement — nothing to report — may still need lodging by its due date.
If a statement is still missing after checking, the ATO can help you directly.

Learn next¶

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

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