GST and PAYG BAS ACTIVITY STATEMENT Lodgment and payment due dates
| Monthly lodgment obligation | Due date | BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS |
|---|---|---|
| Activity statement | 21st of the following month | Not applicable 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 have elected to receive and lodge electronically using a registered agent. |
| Quarterly lodgment obligation | Original due date | BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS |
|---|---|---|
| Quarter 4, 2019–20 | 28 July 2020 | 25 August 2020 |
| Quarter 1, 2020–21 | 28 October 2020 | 25 November 2020 |
| Quarter 2, 2020–21 | 28 February 2021 | Not applicable |
| Quarter 3, 2020–21 | 28 April 2021 | 26 May 2021 |
| Quarter 4, 2020–21 | 28 July 2021 | 25 August 2021 To be confirmed when the BAS agent lodgment program 2021–22 is developed. |
Other lodgment obligations
Registered BAS agents can also lodge:
- a PAYG withholding payment summary annual report
- a super guarantee charge (SGC) statement – quarterly form
- a taxable payments annual report
- payment summaries or income statements, employee termination payments, gross wages, allowances, PAYG withholding and other taxable and non-taxable payroll items
- Single Touch Payroll reports
- a tax file number declaration on behalf of a client
- an application to the Registrar for an Australian business number on behalf of a client.
