There is a number of ways you can enter data in an activity statement.
When you add an activity statement,
we'll pre-fill it with ATO data: The details can be such as business details, and GST calculation period.
you can import ledger data: The underlying ledger can be MYOB Business or AccountRight. See Import from ledger (MYOB Business or AccountRight) for more information.
and enter the data manually in the labels.
ATO pre-fill data
Business details: The business details in the activity statement are pre-filled from the ATO's SBR database. Review all the details before continuing with the rest of the activity statement. If you need to change any business details, visit the ATO's Update your details page.
GST calculation period and PAYG withholding period.
GST inclusive or Exclusive: If the value at G1 includes or excludes GST.
GST Accounting method: This field will be pre-filled from the ATO and not from the GST report in MYOB Business or AccountRight.
Other fields
Depending on the type of activity statement you select, some fields may already be pre-filled. For each field, either:
check the pre-filled value, or
type a value in whole dollars.
GST
The fields in this section of the form will be different, depending on your tax obligations. The following table lists all the possible fields.
Field | ATO pre-fill | Import from ledger | Enter manually |
Reporting option | Yes | No | If not, select an option from the drop-down. The fields in the rest of the form depend on the option selected here: Calculate GST and report quarterly Calculate, report and pay your actual GST amounts quarterly. After selecting this option, complete the details in fields G1, G2, G3, G10 and G11 (described below). Calculate GST quarterly and report annually Report less information on your quarterly business activity statement, but still calculate and pay your actual GST amounts quarterly. After selecting this option, complete the details in field G1 (described below). Pay GST instalment amount quarterly Pay a quarterly GST instalment that we work out (you can vary it) and report your actual GST information annually on an annual GST activity statement. After selecting this option, complete the details in fields G21, G22, G23 and G24 (described below). |
G1 – Total sales | Yes | Type the total sales amount of : GST-free sales input-taxed sales taxable sales. | |
Does the amount at G1 include GST? | Select Yes or No Most businesses can choose whether to include or exclude the GST component when reporting their taxable sales. If there are no sales for the reporting period, select No. | ||
G2 – Export sales | Yes | Type the export sales amount of: the free on-board value of exported goods that meet the GST-free export rules payments for the repairs of goods from overseas that are to be exported payments for goods used in the repair of goods from overseas that are to be exported. Do not report any of the following: amounts for GST-free services, unless they relate to the repair, renovation, modification or treatment of goods from overseas whose destination is outside Australia amounts for freight and insurance for the transport of the goods outside Australia, or other charges imposed outside Australia in the free on-board value amounts for international transport of goods or international transport of passengers. If these items are GST-free, you should report them at G3. | |
G3 – Other GST-free sales | Yes | Type the amount of all GST-free sales that have been made (other than export amounts shown at G2). You also need to include all amounts you report here in the amount you type in the G1 field. Report GST-free sales such as: most basic foods health and education services certain childcare services. | |
G10 – Capital purchases | Yes | Type the amount of all capital purchases, like: land and buildings machinery cash registers computers cars. You need to separately report capital and non-capital purchases at G10 and G11. If you don't record capital and non-capital purchases separately and GST turnover is expected to be less than $1 million, then you only need to record capital items costing more than $1,000 at G10 and non-capital items costing $1,000 or less at G11. | |
G11 – Non-capital purchases | Yes | Type the amount of all non-capital purchases including trading stock and normal running expenses, like: stationery and repairs equipment rentals leases. You need to separately report capital and non-capital purchases at G10 and G11. If you don't record capital and non-capital purchases separately and GST turnover is expected to be less than $1 million, then you only need to record capital items costing more than $1,000 at G10 and non-capital items costing $1,000 or less at G11. | |
G21 – GST instalment amount | Yes | If you want to report an instalment amount that is predetermined by the ATO, type that amount here. | |
G22 – Estimated net GST for the year | If you think that the total of the advised instalment amounts will be more (or less) than the actual GST liability for the year, you can vary the instalment amount. If you want to vary the instalment amount, calculate the estimated annual GST liability and type that amount here. | ||
G23 – Varied amount payable for the quarter | Type the varied amount. This amount depends on the number of quarters remaining in the year and the number of instalments already paid. | ||
G24 – Reason code for variation | Select the reason for variation from the drop-down. |
PAGW
Field | ATO pre-fill | Import from ledger | Enter manually |
W1 – Total salary, wages and other payments | Yes | Type the amount of all gross payments subject to withholding at W1. | |
W2 – Amount withheld from payments shown at W1 | Yes | Type the amount withheld from salaries, wages and other payments at W2. Include the total amount withheld from salaries, wages and other payments, including payments to contractors under a voluntary agreement shown at W1. If you did not withhold any amounts, don't type anything here. | |
W4 – Amount withheld where no ABN is quoted | Yes | Type the total amount withheld from payments to suppliers who did not quote their ABN. If you have nothing to report, do not enter anything at W4. When payments are made to suppliers who don't quote their ABN, generally you need to withhold 49% of the invoice amount and pay this to the ATO. Suppliers not quoting their ABN means there was no ABN on the invoice and the supplier did not provide it in any other way. | |
W3 – Other amounts withheld (excluding any amount shown at W2 or W4) | Yes | Type all other amounts withheld, not including amounts at W2 or W4, in the W3 field. If you have nothing to report, do not enter anything at W3 |
PAGYI
Field | ATO pre-fill | Import from ledger | Enter manually |
Reporting option | This field may be pre-filled. If there is no drop-down, that means there is only one PAYG income tax instalment option available. Select one of the following options from the drop-down: Pay a PAYG instalment amount quarterly Calculate PAYG instalment using income times rate | ||
T5 – ATO PAYG income tax instalment amount | Yes | ||
T7 – ATO instalment amount | Yes | If you want to vary the PAYG instalment amount: Tick the Vary instalment amount checkbox. Complete the details in T6, T8, T9 and T4. | |
T6 – Varied PAYG income tax instalment amount | If you want to vary the PAYG instalment amount, type the varied amount payable for the quarter.The status of the form shows as Not lodgeable unless you wish to vary the instalment. | ||
T8 – Estimated tax for the year | If you want to vary the PAYG instalment amount, type your estimate of the tax expected to be paid on business and investment income for the year. | ||
T9 – Varied amount payable for the quarter | If you want to vary the PAYG instalment amount, type the varied amount payable for the quarter. | ||
T4 – Reason code for variation | If you want to pay a varied instalment amount or rate, select your reason from the drop-down. | ||
T1 – PAYG instalment income | Yes | If you want to pay the instalment amount predetermined by the ATO, type the PAYG instalment income. If there is no instalment income for the period, type “0”. | |
T2 – Instalment rate | Type the PAYG instalment rate. (This may be pre-filled by the ATO.) If you think that using the displayed rate will result in paying more (or less) tax than expected for the year, you can vary it: Tick the I wish to vary this rate checkbox. Complete the details in fields T3 and T4 | ||
T3 – New varied rate | If you want to pay a varied instalment rate, type the new varied rate |
FBT
Field | ATO pre-fill | Import from ledger | Manual data entry |
F1 – ATO FBT instalment amount | Yes | This amount is predetermined by the ATO. If you think that using this amount will result in paying more (or less) tax than the expected FBT liability for the year, you can vary it by filling in the following fields. | |
F2 – Estimated FBT for the year | If you want to vary the FBT instalment amount, type the estimated FBT for the year. If the total instalments for the year – or the estimates that you base them on – are less than 90% of the actual FBT liability for the year, the business may incur a penalty. | ||
F3 – Varied amount payable for the quarter | If you want to vary the FBT instalment amount, type the varied amount payable for the quarter. | ||
F4 – Reason code for variation | If you want to vary the FBT instalment amount, select your reason for variation from the drop-down. |
Summary of tax liabilities and credits
This part of the activity statement form has two sections that summarise tax liabilities and credits:
Amounts you owe the ATO
This section contains some fields that are pre-filled from values you entered in the previous sections. You may only need to enter details for GST on sales or GST instalments, wine equalisation tax, luxury car tax and deferred company/fund instalment.Amounts the ATO owes you
This section provides a summary of the amounts that can be refunded.
Depending on the type of activity statement you select, some fields may be pre-filled. For each field, either:
type a value in whole dollars, or
check the pre-filled value, or
Filling in the amounts you owe the ATO
Field | ATO pre-fill | Import from ledger | What to do |
1A – GST on sales or GST instalment | Yes | Type the total amount of GST on sales or the GST instalment (including any relevant adjustments). If you have no GST on sales or adjustments for the reporting period, type 0. | |
1C – Wine Equalisation Tax payable | If you're reporting with the Pay GST instalment amount quarterly reporting option, leave this blank. Otherwise, type the amount of wine equalisation tax payable, including all assessable dealings, the most common being wholesale sales and retail sales. If you have no wine equalisation tax to report, type 0. | ||
1E – Luxury car tax | If you're reporting with the Pay GST instalment amount quarterly reporting option, leave this blank. Otherwise, type the amount of luxury car tax payable. If there's nothing to report, leave this blank. | ||
5A — PAYG income tax instalment | Yes | ||
6A - FBT instalment | Yes | ||
7 – Deferred company/fund instalment | Yes | Type the amount of deferred company/fund instalment. This amount applies where all or part of the final 1999–2000 instalment liability is deferred for companies or superannuation funds that were in the company instalments system in the 1999–2000 income year. | |
7C – Fuel tax credit over-claim | Type the total amount of adjustments to fuel tax credit that will decrease your client’s entitlement. If there's nothing to report, type 0 |
Filling in the amounts the ATO owes you
Field | ATO pre-fill | Import from ledger | Enter manually |
1B – GST on purchases | If you're reporting with the Pay GST instalment amount quarterly reporting option, leave this blank. Type the total amount of GST for purchases. This amount is either calculated by the ATO or declared by you. This is not available to instalment payers. | ||
1D – Wine equalisation tax refundable | If you're reporting with the Pay GST instalment amount quarterly reporting option, leave this blank. Type the amount of wine equalisation tax refundable. | ||
1F – Luxury car tax refundable | If you're reporting with the Pay GST instalment amount quarterly reporting option, leave this blank. Type the amount of luxury car tax refundable. This amount is calculated by the ATO – it's the total of GST instalments you report in each of the quarterly activity statements. | ||
1H – GST instalments | Yes | If you pay GST instalments, type the total amount of GST instalments paid. | |
5B – Credit from PAYG income tax instalment variation | Type the amount of credit from earlier instalments made in the same income year. This field is available only when you have varied the ATO's supplied instalment or rate to a smaller amount from previous quarters. | ||
6B – Credit from FBT instalment variation | Type the amount of credit where the FBT instalment amount for the quarter has been varied and excess instalment credits exist. | ||
7D – Fuel tax credit | Type the amount of fuel tax credits that your client is entitled to. This depends on your client’s business activities |