The various forms and reporting methods have changed considerably since the initial introduction of the business activity statement.
Forms are usually issued quarterly, some roles can be reported at different frequencies depending on the business structure and income.
Some roles such as goods and services tax can be reported annually, subject to eligibility criteria being met.
Some entities may be required to report pay as you go withholding liabilities or goods and services tax on a monthly basis.
Activity statements can be submitted to the tax office on paper (mail), by phone, electronically (via a tax agent's electronic lodgment system), or through the Australian Taxation Office business portal.