Even if you have nothing to report in the quarter, you still have to lodge a nil activity statement.
According to the ATO, 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.
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).