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  • Lodgment

    We measure lodgment performance for monthly, quarterly and annual business activity statements.

    The number of activity statement lodgments for 2018–19 increased by more than 217,000 from 2017–18. Overall lodgment percentage remained stable at 87.7%.

    Small businesses represent 73% of the overall lodgment population. Therefore, any change in on-time lodgment behaviour for small businesses significantly impacts the on-time lodgment performance across the overall population.

    During 2018–19, the GST-registered small business population increased by 3.4%. However, the number of on-time lodgments increased by only 2.0% – reflecting an overall decrease in the on-time lodgment population.

    The ATO continues to focus on tailoring its lodgment strategies to obtain overdue lodgments and influence future on-time lodgment behaviour, particularly for small businesses.

    Figure 9: Total BAS lodgments

    This graph shows the total BAS lodgment figures for the last five financial years.  2014–15: total BAS lodged 89.9%; BAS lodged monthly 93.7%; BAS lodged quarterly 88.3%. 2015–16: total BAS lodged 89.8%; BAS lodged monthly 94.0%; BAS lodged quarterly 88.0%. 2016–17: total BAS lodged 87.6%; BAS lodged monthly 93.2%; BAS lodged quarterly 85.3%. 2017–18: total BAS lodged 87.7%; BAS lodged monthly 93.4%; BAS lodged quarterly 85.4%. 2018–19: total BAS lodged 87.7%; BAS lodged monthly 93.0%; BAS lodged quarterly 85.6%.

    See also:

    Monthly lodgments performance

    On-time lodgment performance for 2018–19 monthly activity statements was 83.4%; 0.3% below 2017–18. Approximately 5% of the lodgment population lodge monthly.

    Quarterly lodgments performance

    On-time lodgment performance for 2018–19 quarterly activity statements was 73.1%; 0.8% below 2017-18. Over 98,000 more quarterly on-time lodgments were received in 2018–19, due to the increase in the lodgment population.

    Figure 10: BAS lodgments on time

    This graph shows the BAS lodgment on time for the past five financial years.  2014–15: total BAS lodged on time 78.0%; monthly BAS lodged on time 82.9%; quarterly BAS lodged on time 76.0%. 2015–16: total BAS lodged on time 77.7%; monthly BAS lodged on time 83.2%; quarterly BAS lodged on time 75.3%. 2016–17: total BAS lodged on time 76.4%; monthly BAS lodged on time 83.5%; quarterly BAS lodged on time 73.5%. 2017–18: total BAS lodged on time 76.6%; monthly BAS lodged on time 83.7%; quarterly BAS lodged on time 73.9%. 2018–19: total BAS lodged on time 76.0%; monthly BAS lodged on time 83.4%; quarterly BAS lodged on time 73.1%.

    See also:

      Last modified: 01 Jul 2020QC 61031