Deferral of lodgement of the December monthly activity statement The Tax Office has approved the deferral of the December 2005 monthly activity statement for all eligible schools and associated entities. The deferred due date for lodgment and payment of the December 2005 monthly activity statement for all schools and pre-schools will now be February 21 2006. Provided the December monthly activity statement is lodged and paid (if required) by February 21 2006, penalties will not be applied.