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  • 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.

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    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:

    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.

    Table: 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, the BAS Agent Portal or PLS

    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 business clients with up to $10 million turnover who report GST monthly and lodge electronically using a registered agent.
    Table: 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, the BAS Agent Portal or PLS

    Quarter 4, 2018–19

    28 July 2019

    25 August 2019

    Quarter 1, 2019–20

    28 October 2019

    25 November 2019

    Quarter 2, 2019–20

    28 February 2020

    n/a

    Quarter 3, 2019–20

    28 April 2020

    26 May 2020

    Quarter 4, 2019–20

    28 July 2020

    25 August 2020

    To be confirmed when the BAS agent lodgment program 2020–21 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.

    See also:

    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:

    Last modified: 04 Jul 2019QC 34553