BAS agent lodgment program 2020–21

The BAS agent lodgment program 2020–21 includes:

lodgment and payment concessions when you have elected on behalf of your client to receive and lodge eligible quarterly activity statements online
a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession)
lodgment and payment concessions where your client is an active STP reporter and has elected to receive and lodge a paper activity statement.

To ensure your clients receive the full lodgment program concessions, you should lodge activity statements (December monthly, and all quarterly activity statements) using either of the following channels:

On this page:

Lodgment and payment due dates
Other lodgment obligations
If you can't lodge on time

Lodgment and payment due dates

The lodgment program due dates for quarterly activity statements (and December monthly) will now show on your client lists. This is where your client has elected to receive and lodge the activity statement electronically and the activity statement meets the eligibility criteria.

Table 1: BAS agent concessions – monthly lodgment obligation
Monthly lodgment obligation	Due date	BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS
Activity statement	21st of the following month	Not applicable 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 business clients with up to $10 million turnover who report GST monthly and have elected to receive and lodge electronically using a registered agent.

Table 2: BAS agent concessions – quarterly lodgment obligation
Quarterly lodgment obligation	Original due date	BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS
Quarter 4, 2019–20	28 July 2020	25 August 2020
Quarter 1, 2020–21	28 October 2020	25 November 2020
Quarter 2, 2020–21	28 February 2021	Not applicable
Quarter 3, 2020–21	28 April 2021	26 May 2021
Quarter 4, 2020–21	28 July 2021	25 August 2021 To be confirmed when the BAS agent lodgment program 2021–22 is developed.

Other lodgment obligations

Registered BAS agents can also lodge:

a PAYG withholding payment summary annual report
a super guarantee charge (SGC) statement – quarterly form
a taxable payments annual report
payment summaries or income statements, employee termination payments, gross wages, allowances, PAYG withholding and other taxable and non-taxable payroll items
Single Touch Payroll reports
a tax file number declaration on behalf of a client
an application to the Registrar for an Australian business number on behalf of a client.

The scope of services that registered BAS agents can provide to their clients has also been expanded in response to COVID-19. More information can be found on the Tax Practitioners Board website.

See also:

BAS servicesExternal Link
Tax Practitioners Board - COVID-19 newsExternal Link

If you can't lodge on time

If you or your clients can't lodge by the lodgment program dates because of exceptional or unforeseen circumstances beyond your or your clients' control, you can request a deferral.

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

See also:

Lodgment program deferrals

Last modified: 01 Jul 2020QC 34553