Practitioner lodgment service user guide

The activity statements that are supported by the PLS are listed in Table 2 and those not supported are listed in Table 3.

Table 2: Activity statements that can be lodged using the PLS
Activity statement	Period	Obligations
BAS A	Quarterly	GST, PAYGI, PAYGW, Deferred COIN
BAS C	Quarterly	GST, PAYGI, PAYGW, FBTI, WET, LCT, Deferred COIN
BAS D	Quarterly	GST
BAS F	Quarterly	GST, PAYGW
BAS G	Monthly	GST, PAYGI, PAYGW, FBTI, WET, LCT, Deferred COIN
BAS P	Annual	Annual GST return, WET, LCT
BAS R	Quarterly	Quarterly PAYG instalment notice (amount only)
BAS S	Quarterly	GST instalment (amount only)
BAS T	Quarterly	GST and PAYG instalment amount
BAS U	Quarterly	GST, PAYGI, PAYGW, Fuel tax credit (FTC)
BAS V	Quarterly	GST, PAYGI, PAYGW, FBTI, WET, LCT, Fuel tax credit (FTC)
BAS W	Quarterly	GST, Fuel tax credit (FTC)
BAS X	Quarterly	GST, PAYGW, Fuel tax credit (FTC)
BAS Y	Monthly	GST, PAYGI, PAYGW, FBTI, WET, LCT, Fuel tax credit
BAS Z	Annual	Annual GST return, WET, LCT, Fuel tax credit (FTC)
IAS B	Quarterly	PAYGI, Deferred COIN
IAS I	Quarterly or monthly	PAYGW
IAS J	Quarterly	PAYGI, PAYGW, FBTI, Deferred COIN
IAS N	Annual	PAYGI (instalment amount)

Table 3: Activity statements not supported by the PLS
Activity statement	Period	Obligations	NAT number
BAS H	Annual	Annual GST return 2001	4236
BAS Q	Annual	Annual GST information report	4647

Last modified: 09 Jun 2023QC 49409