Resources

Quarterly lodgment obligationOriginal due dateBAS agent concession for lodgment and payment
Quarter 4, 2017–1828 July 201825 August 2018
Quarter 1, 2018–1928 October 201825 November 2018
Quarter 2, 2018–1928 February 2019The Quarter 2 lodgment due date is more than eight weeks after the end of the quarter, which is similar to the electronic lodgment concession available for the other three quarters. As a result, lodgment concessions are not available for Quarter 2.
Quarter 3, 2018–1928 April 201926 May 2019
Quarter 4, 2018–1928 July 201925 August 2019
To be confirmed when the BAS agent lodgment program 2019–20 is developed.
Monthly lodgment obligationDue dateBAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, PLS or ECI
Activity statement21st of the following monthThe electronic lodgment and payment concession does not apply to standard monthly activity statements.
December activity statement21 January21 February – December monthly business activity statements for business clients with up to $10 million turnover who report GST monthly and lodge electronically using a registered agent.