When lodgment program due dates are applied
To receive registered agent lodgment program due dates:
- you must lodge activity statements electronically
- the activity statement must meet the eligibility criteria.
Lodgment program due dates are applied to eligible activity statements 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:
You should also make sure that your registered agent number (RAN) is provided against your client's activity statement account.
Eligible activity statements
Quarterly activity statements are eligible for additional time to lodge under the lodgment program unless any of the following apply:
- it includes a PAYG instalment monthly obligation
- it is a PAYG instalment consolidated head entity activity statement
- the entity has a GST monthly cycle (excluding the December concession)
- it is a Quarterly PAYG instalment notice (Form R), Quarterly GST instalment notice (Form S) or Quarterly GST and PAYG instalment notice (Form T).
Forms R, S and T are linked to an election to pay quarterly instalments. Lodgment is only required if you are varying the instalment amount for your client.
Activity statements with only a monthly PAYG IT withholding cycle are not eligible for the lodgment program due dates.
BAS Forms G and Y may be eligible for the December activity statement lodgment program due date of 21 February.
Clients who operate on substituted accounting periods (SAP) are only eligible if their quarters align with the standard quarters.
The form or activity statement name is visible in Online services for agents and PLS, and varies depending on the:
- client’s reporting cycle
- client’s elected reporting method
- details being reported.
Monthly activity statements
Monthly activity statements are due for lodgment and payment on the 21st day of the following month. However, the December business activity statement is not due for lodgment and payment until 21 February for business clients who:
- have up to $10 million annual turnover
- report GST monthly
- lodge electronically.
Businesses that are registered for deferred GST are not eligible for the 21 February due date.
Clients who don't have a monthly GST obligation but are registered for monthly PAYG withholding or PAYG instalments, and have at least one quarterly obligation (for example, GST, PAYG instalment, or FBT instalments) will receive a:
- monthly activity statement for the first 2 months of the quarter (due on the 21st day of the following month)
- quarterly activity statement for the third month (due on the 28th day of the following month or 28 February for quarter 2).
Quarterly activity statements
Quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter 2, which is due on 28 February of the following calendar year.
Lodgment program due dates are applied to eligible activity statements that generate after you've lodged your client's previous activity statement electronically.
Once the activity statement has generated and been made available online, the due dates will show on your client reports and on the Client summary screen in Online services for agents.
If you lodge your client's quarterly activity statement by paper, they will not receive the lodgment program due dates.
|
Quarterly lodgment obligation |
Original due date |
Lodgment program lodgment and payment due date |
|---|---|---|
|
Quarter 4, 2025–26 |
28 July 2026 |
25 August 2026 |
|
Quarter 1, 2026–27 |
28 October 2026 |
25 November 2026 |
|
Quarter 2, 2026–27 |
28 February 2027 |
Not applicable |
|
Quarter 3, 2026–27 |
28 April 2027 |
26 May 2027 |
|
Quarter 4, 2026–27 |
28 July 2027 |
25 August 2027 To be confirmed when the Lodgment program 2027–28 is developed. |
Quarterly PAYG instalment activity statement – head companies of consolidated groups
Quarterly PAYG instalment activity statements are due on the 21st day of the month following the end of the reporting period.
If you finalise PAYG instalments for the 2025–26 year before lodging your client's 2026 tax return, this will ensure they receive the correct instalment credit in their tax assessments.
Annual GST returns
Your client is required to lodge an annual GST return if they:
- are a GST instalment payer
- elect to report and pay (or claim a refund of) GST annually.
The due date for lodgment (and payment if required) of annual GST returns is either:
- the due date of your client’s tax return if your client has a tax return lodgment obligation
- 28 February 2027 if your client does not have a tax return lodgment obligation.
Supplementary annual GST returns
If your public and multinational business clients have received a GST assurance rating through a Top 100 or Top 1,000 assurance review, they will be required to lodge the Supplementary annual GST return.
The due date for the return is based on their financial year end.
Instalment notices
You don't need to lodge instalment notices (also called remittance advices) if your client is paying the amount advised.
|
Instalment notice |
Reporting period |
Payment due date |
|---|---|---|
|
Quarterly:
|
Quarter 4, 2025–26 |
28 July 2026 |
|
Quarter 1, 2026–27 |
28 October 2026 |
|
|
Quarter 2, 2026–27 |
28 February 2027 |
|
|
Quarter 3, 2026–27 |
28 April 2027 |
|
|
Quarter 4, 2026–27 |
28 July 2027 |
|
|
Annual PAYG instalment notice (form N) |
Annual 2025–26 |
21 October 2026 |
If you vary their payment amount (or with form N, use the rate method to calculate their instalment amount) you must complete the form and lodge it by the payment due date.
You can lodge your client's instalment notices via PLS using the generic business activity statement. These notices are not eligible for the lodgment program due dates.
Elections
When your client's activity statement has an instalment amount option and an instalment rate option, they can elect either of these 2 options. You should select the option and complete the related labels. For the election to take effect, we must receive the activity statement on or before the due date.
If your client received a form R or T in quarter 1 and would like to change to the instalment rate option, contact us before 28 October. We will arrange the change of option and send a new instalment activity statement for lodgment.
Variations
Your business and investment clients in PAYG instalments could end up paying more than their expected tax liability for the relevant income year. If this is the case, they can vary their PAYG instalment rate or amount to ensure that they pay the correct amount of tax.
Your clients may 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.
You must vary their PAYG instalments on or before the PAYG instalment due date.
When the varied instalment rate or amount is less than 85% of the rate or amount calculated by us, your client is liable to pay the general interest charge (GIC) on the shortfall. Depending on the circumstances, we may consider granting a full or partial remission of the GIC.