BAS agent lodgment program 2026–27

About the BAS agent lodgment program

The business activity statement (BAS) agent lodgment program 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.

Lodgment and payment due dates

The lodgment program due dates will be applied to eligible quarterly activity statements (and December monthly statements) that generate after you've lodged your client's previous activity statement electronically. If it's your client's first activity statement, or their previous activity statement was lodged by paper, then you may need to lodge by an earlier due date.

You can check your clients' due dates and lodge activity statements electronically using either:

Monthly lodgment obligations

Table 1: BAS agent due dates – 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 lodge electronically using a registered agent.

Quarterly lodgment obligations

Table 2: BAS agent due dates – 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, 2025–26	28 July 2026	25 August 2026
Quarter 1, 2026–27	28 October 2026	25 November 2026
Quarter 2, 2026–27	28 February 2027	Not applicable
Quarter 3, 2026–27	28 April 2027	26 May 2027
Quarter 4, 2026–27	28 July 2027	25 August 2027 To be confirmed when the BAS agent lodgment program 2027–28 is developed.

Other lodgment obligations

Registered BAS agents can also lodge:

PAYG withholding payment summary annual reports
Taxable payments annual reports
income statements or payment summaries, 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 numberExternal Link on behalf of a client.

You can find more information at BAS agent servicesExternal Link on the Tax Practitioners Board website.

If you can't lodge by the due date

If you, your practice or your clients experience exceptional or unforeseen circumstances that affect your ability to lodge by the due date, help with your lodgment program is available.