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  • Two week lodgment concession – terms and conditions

    You may qualify for an extra two weeks to lodge and pay your quarterly activity statements if you receive and lodge them online.

    This concession:

    • is ongoing
    • allows you to lodge your quarterly activity statement two weeks after the original due date
    • applies to activity statements for the standard quarters ending 30 September, 31 March and 30 June which have an original due date of the 28th of the month, following the end of the quarter – that is, quarters one, three and four. Quarter two activity statement lodgers already have eight weeks to lodge
    • will be visible online once the activity statement has been generated and dispatched.

    If you use a registered agent to prepare and lodge your quarterly activity statements, contact them as you may have a different due date.

    Register now

    Register for our Online services to manage your activity statements.

    • Individuals and sole traders can manage their activity statements through their myGov account if it’s linked to the ATO.
    • Businesses with an AUSkey can access online services through the Business Portal.

    Next step:

    What isn't included

    This offer doesn't apply to:

    • monthly activity statements
    • monthly GST payers with quarterly PAYG instalments (or other quarterly roles) –this includes businesses that are required to or elect to report on a monthly basis
    • quarterly PAYG instalments for head companies of consolidated groups
    • entities with substituted accounting periods that are classified as a large business client (see note below)
    • any other clients who do not have an original due date of the 28th
    • quarterly instalment notices, for example forms    
      • BAS R – Quarterly PAYG instalment notice
      • BAS S – Quarterly GST instalment notice
      • BAS T – Quarterly GST and PAYG instalment notice.  

    Note: A large business client is defined as a client with:

    • annual total income over $10 million
    • GST turnover of $20 million or more
    • annual withholding payments over $1 million, or an entity in a group of companies where at least one member of that group has an annual total income over $10 million.
      Last modified: 23 Dec 2019QC 19062