Businesses with relevant tax registrations may have activity statement obligations. GST registration commonly creates a BAS reporting requirement, while PAYG obligations can also require reporting. Check the obligations shown in your ATO account.
What this means in practice
Not every business reports the same taxes or on the same schedule. An ABN alone does not mean a business is registered for GST. A sole trader without GST registration can still have other reporting obligations. If your business changes, registration and reporting settings may also need review. Do not stop lodging merely because there was little activity; check whether a nil statement is required or whether a registration needs to be formally changed.
Your next steps
- Check current ATO registrations
- Identify outstanding statements
- Confirm whether activity was nil
- Ask before cancelling a registration
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.
