• Activity statements

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    Lodgment and payment concession

    The lodgment and payment concession is automatically applied when we receive the activity statement electronically and it meets the eligibility criteria. If you do not lodge the activity statement electronically, the lodgment program concessions will not apply.

    If you want to confirm that the concessions were applied, you can check the client's deferred due dates on the Tax Agent Portal after lodgment.

    See also:

    Eligible activity statements

    Table: which activity statements are eligible for registered agent concessions

    Type

    Form/activity statement name

    Eligible for registered agent concession

    Business activity statement

    Form A

    Yes

    Instalment activity statement

    Form B

    Yes – exception is quarterly PAYG instalment activity statement for head companies of consolidated groups

    Business activity statement

    Form C

    Yes

    Business activity statement

    Form D

    Yes

    Business activity statement

    Form F

    Yes

    Business activity statement

    Form G

    No – exception is December monthly

    Instalment activity statement

    Form I

    Yes – if quarterly role

    No – if monthly role

    Instalment activity statement

    Form J

    Yes

    Annual instalment activity statement

    Form N

    No

    Annual GST return

    Form P

    n/a

    Quarterly PAYG instalment notice

    Form R

    No

    Quarterly GST instalment notice

    Form S

    No

    Quarterly GST and PAYG instalment notice

    Form T

    No

    Business activity statement

    Form U

    Yes

    Business activity statement

    Form V

    Yes

    Business activity statement

    Form W

    Yes

    Business activity statement

    Form X

    Yes

    Business activity statement

    Form Y

    No – exception is December monthly

    Business activity statement

    Form Z

    n/a

    See also:

    The form or activity statement name is visible in ELS, the practitioner lodgment service (PLS) and the Tax Agent or BAS Agent Portals and varies depending on the:

    • client’s reporting cycle
    • client’s elected reporting method
    • details being reported.

    Clients who operate on substituted accounting periods (SAP) are only eligible if their quarters align with the standard quarters.

    Channels for electronic lodgment

    Our preferred channels for lodgment of activity statements are:

    • practitioner lodgment service (PLS)
    • Tax Agent Portal
    • BAS Agent Portal
    • electronic lodgment service (ELS).

    See also:

    If you are a BAS agent, to ensure that your clients receive the full lodgment program concessions, lodge activity statements using:

    • the BAS Agent Portal
    • practitioner lodgment service (PLS)
    • the electronic commerce interface (ECI).

    If you are a BAS agent, you can use the ECI to lodge multiple activity statements.

    The concessional dates do not show on your client lists – the concessions are provided when you lodge. The concessional dates are only available when the activity statement is lodged through electronic lodgment channels.

    To ensure your clients receive your lodgment program concessions, follow these tips:

    • Make sure that your registered agent number (RAN) is provided against the activity statement role.
    • When you complete an activity statement on behalf of your client and lodge using ELS, your RAN will be placed against the client's activity statement role if they do not already have a RAN listed.
    • Clients eligible for concessions will automatically receive the additional time available under the lodgment concession for lodgment of their eligible quarterly activity statements.
    • Forms R, S and T are linked to an election to pay quarterly instalments, and lodgment is only required if the client is varying the instalment amount.

    Types of activity statements

    Annual GST returns

    If a taxpayer is a GST instalment payer, they must lodge an annual GST return.

    If a taxpayer elects the annual GST reporting method, that is, to report GST annually and pay (or claim a refund of) GST annually, they must lodge an annual GST return.

    The due date for lodgment (and payment if required) of annual GST returns is either:

    • the due date of the taxpayer’s tax return – if a taxpayer has a tax return lodgment obligation
    • 28 February 2018 – if a taxpayer does not have a tax return lodgment obligation.

    See also:

    Quarterly activity statements

    Quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter two, which is due on 28 February 2018.

    Lodgment and payment concessions are only available for electronic lodgment of eligible quarterly activity statements.

    The concessional dates do not show on your client lists – the concessions are automatically provided when you lodge electronically and the activity statements are received by us.

    If you lodge a quarterly activity statement by paper, you will not receive any lodgment and payment concessions.

    Table: Due dates when electronic lodgment methods are used

    Quarterly lodgment obligation

    Original due date

    Lodgment and payment concession date

    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

    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 Lodgment program 2018–19 is developed

    Monthly activity statements

    Monthly activity statements are due for lodgment and payment on the 21st of the following month.

    The December business activity statement for business clients with up to $10 million annual turnover, who report GST monthly and lodge electronically is due for lodgment and payment by 21 February.

    Clients who do not have a monthly GST obligation but are registered for PAYG withholding monthly, and have at least one quarterly obligation (for example, GST, PAYG instalment, or FBT instalments) will receive a:

    • monthly activity statement for the first two months of the quarter (due on the 21st of the following month)
    • quarterly activity statement for the third month (due on the 28th of the following month or 28 February for quarter two).

    Quarterly PAYG instalment activity statement – head companies of consolidated groups

    Quarterly PAYG instalment activity statements are due on the 21st of the month following the end of the reporting period.

    If you finalise PAYG instalments for the 2016–17 year before lodging your client's 2017 tax return, you will ensure they receive the correct instalment credit in their tax assessments.

    Instalment notices

    Instalment notices (also called remittance advices) include:

    • quarterly PAYG instalment notice (form R)
    • quarterly GST instalment notice (form S)
    • quarterly PAYG and GST instalment notice (form T)
    • annual PAYG instalment notice (form N).

    You don’t need to lodge these forms with us if you are paying the amount advised. Forms R, S and T have the following payment due dates:

    • 28 July 2017
    • 28 October 2017
    • 28 February 2018
    • 28 April 2018
    • 28 July 2018.

    Form N has a payment due date of 21 October 2017.

    If you vary the amount to be paid (or with form N, use the rate method to calculate your instalment amount) you must complete the form and lodge it by the payment due date.

    The instalment notices can be lodged electronically by ELS or PLS using the generic business activity statement. These notices are not eligible for concessions.

    Elections

    When your clients receive an activity statement with an instalment amount and an instalment rate option, they can elect either of these two options. They should select the option and complete labels relating only to the selected option. The activity statement must be received on or before the due date for the election to take effect.

    If your client received a form R or T in quarter 1 and would like to change to the instalment rate option, phone us on 13 28 66 on or before 28 October. We will arrange the change of option and send a new instalment activity statement for lodgment.

    Variations

    Business and investment taxpayers in PAYG instalments could end up paying more than their expected tax liability for the relevant income year. If this is the case, they are entitled to vary their PAYG instalment rate or amount to ensure that the correct amount of tax is paid.

    A business or investment taxpayer may want to consider varying the instalment rate or amount if there has been a substantial change in the proportion of the business and investment income – for example, if they expect to have much higher tax deductions for a similar level of business and investment income.

    A taxpayer is liable to pay the general interest charge (GIC) on the shortfall when the varied instalment rate or amount is less than 85% of the rate or amount calculated by the Commissioner. We may grant remission of the GIC in full or part when it is fair and reasonable to do so.

    Next steps:

    • How to vary pay as you go (PAYG) instalments (NAT 4159).
    • If you are using the ELS to lodge the variation of PAYG instalments
      • complete T1, T2, T3 and T4 labels for the instalment rate method
      • complete T7, T8, T9 and T4 labels for the instalment amount method.
       
    Last modified: 30 Jun 2017QC 34538