Activity Statements are the result of the introduction of GST in 1999 / 2000. The previous "provisional tax" system was replaced with "PAYG Income Tax Instalments", and amounts withheld from wages was replaced with "PAYG Withholding" (and at the same time a number of other changes occurred).

The end result is this one form that covers most of your tax obligations throughout the year.

 

How Can MCA Help?

We can help as little or as much as you need in the process from preparing your activity statements to lodging them. Some examples of what we can do to help include:

  • Training and guidance on how to complete the activity statements yourself using the software of your choice;
  • Reviewing activity statements prepared by you prior to lodgment;
  • Preparation and lodgment of activity statements from your accounting software (or other record keeping method);
  • A "lodgment only" service where you forward your figures and we lodge electroncially (handy for taking advantage of the 4 week lodgment concession given to us)

 

What MCA Can't Do

We can't be your Mum & Dad when it comes to checking that you've lodged your activity statement and reminding you that your activity statement is due. We have a mailing list whereby we will send regular reminders to all subscribers to help you keep on top of it, but ultimately it's your obligation.

With advancements in cloud accounting software, we are able to log into your software from our office and do your activity statements. We cannot perform this automatically unless we are also your bookkeeper for one simple reason - we have no way of knowing if your information is up to date when we go to process your BAS. We require contact from you to let us know that your data is ready for us to process.

 

Due Dates

Most small businesses will receive quarterly activity statements to cover their obligations, with larger enterprises attracting a monthly reporting cycle. In general, the due dates for activity statements are:

Period Ending

January
February
March (monthly GST)
March (quarterly GST)
April
May
June (monthly GST)
June (quarterly GST)
July
August
September (monthly GST)
September (quarterly GST)
October
November
December (monthly GST)
December (quarterly GST)

Due Date

21 February
21 March
21 April
28 April
21 May
21 June
21 July
28 July
21 August
21 September
21 October
28 October
21 November
21 December
21 February
28 February

If Lodged Via MCA

21 February
21 March
21 April
26 May
21 May
21 June
21 July
25 August
21 August
21 September
21 October
25 November
21 November
21 December
21 February
28 February

*An extension is granted for lodgment and payment of activity statements with either GST or PAYG Withholding being remitted on a quarterly basis. The entension applies only if lodged via MCA in an electronic method (i.e. if we send the paper form, there is no concession). Please note that fees apply for MCA lodging activity statements

Sign Up To Receive BAS Reminders

With the ATO's digital first policy, many businesses aren't receiving the paper activity statements that was the "prompt" for them to do their BAS. Thankfully, we have a solution - sign up to our activity statement reminder mailing list and you'll get regular reminders on when they are due so you don't forget

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