If you lodge and pay your quarterly activity statements online, you may qualify for a two week deferral of your activity statement due date. This offer is ongoing and is subject to these terms and conditions:
This offer applies to most activity statements for the standard quarters ending 30 September, 31 March and 30 June which have an original due date of 28th of the month following the end of the quarter - that is, quarters 1, 3 and 4. (Quarter 2 activity statement lodgers already have eight weeks to lodge.)
This offer does not apply to:
monthly activity statements
monthly GST payers with quarterly pay as you go (PAYG) instalments (or other quarterly roles). This includes businesses that are required to report on a monthly basis, and those who have elected to report on a monthly basis
monthly PAYG withholding payers, including those with a quarterly role (for example, PAYG income tax instalments), who lodge on the 28th
quarterly PAYG instalments for head companies of consolidated groups
entities with substituted accounting periods that are classified as a large business client (see note below)
any other clients who do not have an original due date of the 28th, and
quarterly instalment notices – for example, forms R (Quarterly PAYG instalment Notice), S (Quarterly GST instalment Notice) and T (Quarterly GST & PAYG instalment Notice).
A large business client is defined as a client with:
annual total income in excess of $10 million
annual GST turnover in excess of $20 million
annual withholding payments in excess of $1 million, or an entity in a group of companies where at least one member of that group has an annual total income in excess of $10 million.
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