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Two week lodgment concession – terms and conditions

Terms and conditions for the two week lodgment and payment concession.

Last updated 20 April 2021

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 generates and dispatches.

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:

  • ATO online services for individuals and sole traders (accessed through myGov) – Individuals and sole traders can manage their activity statements, all you need is a myGov account linked to the ATO.
  • Online services for business – you can do most of your business reporting and transactions with us online. To access Online services for business, you will need to use myGovID.

Next steps:

What isn't included

This offer doesn't apply to:

  • monthly activity statements
  • monthly goods and services (GST) payers with quarterly pay as you go (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 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.