Identify the outstanding periods, gather the records and contact your BAS or tax agent promptly. If payment is also a problem, treat that as a separate issue to discuss with the ATO or your authorised agent.
What this means in practice
Ignoring an overdue statement usually makes the record collection task harder. Start with bank and card statements, invoices, payroll reports and any ATO letters. Your agent can help prioritise the work and explain what is missing. Do not assume an extension, payment arrangement or penalty remission has been granted until it has been confirmed.
Your next steps
- List the outstanding periods
- Gather ATO correspondence
- Collect complete statements
- Agree a catch-up plan
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Business activity statements ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
