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From the Australian Taxation Office's Small Business Newsroom:

Nothing to report on your activity statement?

4 April 2018

Even if you have nothing to report this quarter, you still have to lodge a nil activity statement.

The easiest and fastest way to lodge is online. Simply select the 'Prepare as NIL' option on your activity statement form and you won't need to fill in each label as a zero.

You can lodge online through the ATO business portal or through your myGov account if you are a sole trader.

You can also lodge your nil activity statement over the phone by calling 13 72 26. It's an automated service and you can call anytime (24 hours a day, seven days a week).

If you can't lodge or pay by the due date, contact us as soon as you can so that we can reduce the likelihood of any penalties.

Remember, registered tax agents and BAS agents can help you with your tax.

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