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Businesses use an activity statement to make payments and report obligations under the tax system. The statement is used to report and pay your FBT Instalments, PAYG (instalments and withholding), GST and related tax obligations, and to pay deferred company and superannuation fund instalments.
The ATO Website provides instructions on how to complete sections of the activity statement:
If your annual turnover is less than $20 million, you can lodge your Business Activity Statement monthly or quarterly. However, if your annual turnover is $20 million or more, you must lodge your Business Activity Statement and make payments electronically every month.
The ATO website provides answers to some common questions about the Activity Statement