Lodgment program 2012-13 - BAS agents

The Lodgment program 2012-13 includes the following lodgment concessions for registered BAS agents:

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

The lodgment program due dates for quarterly business activity statements do not show on your client lists - the concessions are automatically provided when you lodge electronically and the activity statements are received by us.

What's changed in 2012-13?

December monthly activity statement

The due date for lodgment and payment of the December 2012 monthly business activity statement will be extended from 21 January 2013 to 21 February 2013 for small business clients (businesses with up to $10 million turnover) who report goods and services tax (GST) monthly and lodge electronically using a registered agent.

Monthly lodgment obligation	Due date	BAS agent concession for lodgment and payment if lodging via the BAS Agent Portal, Standard Business Reporting (SBR) or electronic commerce interface (ECI)
Activity statement	21st of the following month	n/a 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 via the BAS Agent Portal, SBR or ECI
Quarter 4, 2011-12	28 July 2012	25 August 2012
Quarter 1, 2012-13	28 October 2012	25 November 2012
Quarter 2, 2012-13	28 February 2013	n/a 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, 2012-13	28 April 2013	26 May 2013
Quarter 4, 2012-13	28 July 2013	25 August 2013 To be confirmed when the Lodgment program 2013-14 is developed.

To ensure that your clients receive the full lodgment program concessions, you should lodge activity statements (monthly December and quarterly activity statements) using one of the following: the BAS Agent Portal SBR software the ECI.

The lodgment program due dates do not show on your client lists - the concessions are provided when you lodge. If you or your clients cannot lodge by the lodgment program dates because of exceptional or unforseen circumstances beyond your or your clients' control, you can complete a Request for additional time to lodge form. If you request a deferral, you must provide supporting reasons. For more information about the Lodgment program 2012-13, visit Lodgment essentials.