| Quarterly lodgment obligation | Original due date | BAS agent concession for lodgment and payment |
|---|---|---|
| Quarter 4, 2017–18 | 28 July 2018 | 25 August 2018 |
| Quarter 1, 2018–19 | 28 October 2018 | 25 November 2018 |
| Quarter 2, 2018–19 | 28 February 2019 | The 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, 2018–19 | 28 April 2019 | 26 May 2019 |
| Quarter 4, 2018–19 | 28 July 2019 | 25 August 2019 To be confirmed when the BAS agent lodgment program 2019–20 is developed. |
| Monthly lodgment obligation | Due date | BAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, PLS or ECI |
|---|---|---|
| Activity statement | 21st of the following month | The electronic lodgment and payment concession does not apply to standard monthly activity statements. |
| December activity statement | 21 January | 21 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. |