Activity Statement

An Activity Statement is a document lodged to the ATO either on a monthly, quarterly or annual basis. The frequency of lodgement will be determined by the business turnover or annual withholding tax withheld. Small business generally lodge on a quarterly basis.


Activity statements can be lodged on a cash or accrual basis. This also is determined by the size of the business. As a general rule small business lodges on a cash basis making cashflow a little easier.


Activity Statements can include the following items:


Goods & Services Tax (GST)

PAYG Withholding

PAYG Instalments

Fuel Tax Credits

FBT Instalments

Wine Equalisation Tax

Luxury Car Tax


Ask Jeffkins Accountancy as your Melton small business advisor if your Activity statement is setup correctly.