BAS agent lodgment program 2019–20

The BAS agent lodgment program 2019–20 includes lodgment and payment concessions when you electronically lodge eligible quarterly business activity statements, and a lodgment concession for PAYG withholding payment summary annual reports.

On this page:

• Lodgment and payment due dates and concessional dates
• Other lodgment obligations
• If you cannot lodge on time

The BAS agent lodgment program 2019–20 includes:

• 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).

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

• Online services for agentsExternal Link
• Practitioner lodgment service (PLS)

Lodgment and payment due dates and concessional dates

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

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.

See also:

• BAS servicesExternal Link

If you cannot lodge on time

If you or your clients cannot 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