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  • BAS agent lodgment program 2017–18

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    The BAS agent lodgment program 2017–18 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:

    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 the BAS Agent Portal, PLS or ECI

    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 the BAS Agent Portal, PLS or ECI

    Quarter 4, 2016–17

    28 July 2017

    25 August 2017

    Quarter 1, 2017–18

    28 October 2017

    25 November 2017

    Quarter 2, 2017–18

    28 February 2018

    n/a

    The Quarter 2 lodgment due date is more than eight weeks after the end of the quarter, which is similar to the electronic lodgment concession available for the other three quarters. As a result, lodgment concessions are not available for Quarter 2.

    Quarter 3, 2017–18

    28 April 2018

    26 May 2018

    Quarter 4, 2017–18

    28 July 2018

    25 August 2018

    To be confirmed when the BAS agent lodgment program 2018–19 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, 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: 29 Mar 2018QC 34553