Show download pdf controls
  • 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

    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:

    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:

    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:

    Last modified: 01 Jul 2020QC 34553