About the BAS agent lodgment program
The BAS agent lodgment program 2024–25 includes:
- lodgment and payment concessions when you have elected on behalf of your client to receive and lodge eligible quarterly activity statements online
- a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports
- lodgment and payment concessions where your client is an active STP reporter and has elected to receive and lodge a paper activity statement.
To ensure your clients receive the lodgment program due dates, you should lodge activity statements (December monthly, and all quarterly activity statements) using either of the following channels:
Lodgment and payment due dates
The lodgment program due dates for quarterly activity statements (and December monthly) will now show on your client lists. This is where your client has elected to receive and lodge the activity statement electronically and the activity statement meets the eligibility criteria.
Monthly lodgment obligations
|
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 obligations
|
Quarterly lodgment obligation |
Original due date |
BAS agent concession for lodgment and payment if lodging by Online services for agents or PLS |
|---|---|---|
|
Quarter 4, 2023–24 |
28 July 2024 |
25 August 2024 |
|
Quarter 1, 2024–25 |
28 October 2024 |
25 November 2024 |
|
Quarter 2, 2024–25 |
28 February 2025 |
Not applicable |
|
Quarter 3, 2024–25 |
28 April 2025 |
26 May 2025 |
|
Quarter 4, 2024–25 |
28 July 2025 |
25 August 2025 To be confirmed when the BAS agent lodgment program 2025–26 is developed. |
Other lodgment obligations
Registered BAS agents can also lodge:
- PAYG withholding payment summary annual report
- super guarantee charge (SGC) statement – quarterly form
- taxable payments annual report
- income statements or payment summaries, 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 numberExternal Link on behalf of a client.
You can find more information at BAS ServicesExternal Link on the Tax Practitioners Board website.
If you can't lodge on time
If you or your clients can't lodge by the lodgment program dates because of exceptional or unforeseen circumstances beyond your or your clients' control, you can request a deferral.
If you request a deferral, you must provide supporting reasons.