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) 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
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
Quarterly lodgment obligation | Original due date | BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS |
|---|---|---|
Quarter 4, 2024–25 | 28 July 2025 | 25 August 2025 |
Quarter 1, 2025–26 | 28 October 2025 | 25 November 2025 |
Quarter 2, 2025–26 | 28 February 2026 | Not applicable |
Quarter 3, 2025–26 | 28 April 2026 | 26 May 2026 |
Quarter 4, 2025–26 | 28 July 2026 | 25 August 2026 To be confirmed when the BAS agent lodgment program 2026–27 is developed. |
Other lodgment obligations
Registered BAS agents can also lodge:
- PAYG withholding payment summary annual report
- Super guarantee charge (SGC) statement – quarterly form
- Taxable payments annual report
- 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 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 lodgment deferral.
If you request a deferral, you must provide detailed information to support the reason your request.