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BAS Lodgements & Due Dates

Lodgment program for 2014–15

The Lodgment program 2014–15 includes the following lodgment concessions for registered BAS agents:

  • lodgment and payment concessions when you electronically lodge eligible quarterly activity statements
  • a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession).

Concessions for lodge activity statements should be done using one of the following:

  • the BAS Agent Portal
  • Standard Business Reporting (SBR)
  • the electronic commerce interface (ECI).

Lodgment and payment due dates and concessional dates

The lodgment program due dates for quarterly activity statements do not show on your client lists. The concessional due date for quarterly activity statements will be automatically updated online after you have lodged your clients’ activity statements electronically.

Monthly lodgment obligation

Due date  

BAS agent concession for lodgment and payment if lodging by the BAS Agent   Portal, SBR or ECI  

Activity statement

21st of the following month

 The electronic lodgment and payment concession does not apply to standard monthly activity statements

December activity statement

 21 January

 21 February – December monthly business activity statements for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically using a registered agent.

     

 

Quarterly lodgment obligation  

Original due date

BAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, SBR or ECI

Quarter 4, 2013–14

 28 July 2014

 25 August 2014

Quarter 1, 2014–15

 28 October 2014

 25 November 2014

Quarter 2, 2014–15

28 February 2015

 The quarter 2 lodgment due date is more than eight weeks after the end of the quarter, which is similar to the electronic lodgment concession available for the other three quarters. As a result, lodgment concessions are not available for quarter 2.

Quarter 3, 2014–15

 28 April 2015

 26 May 2015

Quarter 4, 2014–15

28 July 2015

 25 August 2015

Registered BAS agents can also lodge:

  • PAYG withholding payment summary annual report
  • Superannuation guarantee charge (SGC) statement – quarterly form
  • Taxable payments annual report.

For details and due dates, see:

PAYG withholding payment summary annual report

Super lodgment obligations

Taxable payments annual report.

 Attention

If you can’t lodge on time

If you can’t lodge by the lodgment program dates because of exceptional or unforseen circumstances beyond your control then you can request a deferral.

If you request a deferral, you must provide supporting reasons.

https://www.ato.gov.au/Tax-professionals/Prepare-and-lodge/BAS-agent-lodgment-program/