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BAS agent lodgment program 2024–25

Find lodgment and payment due dates and details about the BAS agent lodgment program.

Last updated 30 June 2024

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

Table 1: BAS agent due dates – monthly lodgment obligation

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

Table 2: BAS agent due dates – quarterly lodgment obligation

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:

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.

QC34553