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.