Lodgment and payment due dates
The Lodgment program due dates are applied if both of the following apply:
- You or your client have elected to receive and lodge the activity statement electronically via Online services for agents or the practitioner lodgment service.
- The activity statement meets the eligibility criteria.
If your client is an active Single Touch Payroll (STP) reporter, they will be eligible for the lodgment program due dates for lodgment and payment even where they have not elected to receive and lodge the activity statement electronically.
You can elect to receive and lodge your clients' activity statements electronically by phoning our Registered agent phone line on 13 72 86 and Fast Key Code 3 2 2.
Ensure that your client has been added to your client list and you have updated your preference prior to the next activity statement generate date to avoid any uncertainty.
The due date for eligible activity statements will be displayed once the activity statement has been made available online.
If you need help, our Online services for agents user guide – activity statements complements the Help section available in Online services for agents.
Eligible activity statements
Quarterly activity statements are eligible for additional time to lodge under the Lodgment program unless:
- it includes a PAYG instalment monthly obligation
- it is a PAYG instalment consolidated head entity activity statement
- the entity has a GST monthly cycle (excluding the December concession)
- it is a Quarterly PAYG instalment notice (Form R), Quarterly GST instalment notice (Form S) or Quarterly GST and PAYG instalment notice (Form T).
Forms R, S and T are linked to an election to pay quarterly instalments. Lodgment is only required if the client is varying the instalment amount.
Activity statements with only a monthly PAYG IT withholding cycle are not eligible for the Lodgment program due dates.
BAS Forms G and Y may be eligible for the December activity statement lodgment program due date of 21 February.
The form or activity statement name is visible in the practitioner lodgment service (PLS) and Online services for agents, and varies depending on the:
- client’s reporting cycle
- client’s elected reporting method
- details being reported.
Clients who operate on substituted accounting periods (SAP) are only eligible if their quarters align with the standard quarters.
You should make sure that your registered agent number (RAN) is provided against the activity statement role.
Types of activity statements
Activity statements include:
- monthly activity statements
- quarterly activity statements
- quarterly PAYG instalment activity statement – head companies of consolidated groups
- annual GST returns
- instalment notices.
Monthly activity statements
Monthly activity statements are due for lodgment and payment on the 21st day of the following month. However, the December business activity statement is not due for lodgment and payment until 21 February for business clients who:
- have up to $10 million annual turnover
- report GST monthly
- lodge electronically.
Businesses that are registered for deferred GST are not eligible for the 21 February due date.
Clients who do not have a monthly GST obligation but are registered for PAYG withholding monthly or PAYG instalments monthly, and have at least one quarterly obligation (for example, GST, PAYG instalment, or FBT instalments) will receive a:
- monthly activity statement for the first 2 months of the quarter (due on the 21st day of the following month)
- quarterly activity statement for the third month (due on the 28th day of the following month or 28 February for quarter 2).
Quarterly activity statements
Quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter 2, which is due on 28 February of the following calendar year.
Lodgment program due dates for lodgment and payment are only available if you or your client have elected to receive and lodge the activity statement online and the activity statement meets the eligibility criteria.
The dates will now show on your client lists once the activity statement has been made available online.
If you or your client have elected to receive and lodge their quarterly activity statement by paper, they will not receive the lodgment program due dates.
If your client is an active STP reporter, they will be entitled to the lodgment program due dates.
|
Quarterly lodgment obligation |
Original due date |
Lodgment program – lodgment and payment due date |
|---|---|---|
|
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 Lodgment program 2025–26 is developed. |
Quarterly PAYG instalment activity statement – head companies of consolidated groups
Quarterly PAYG instalment activity statements are due on the 21st day of the month following the end of the reporting period.
If you finalise PAYG instalments for the 2023–24 year before lodging your client's 2024 tax return, this will ensure they receive the correct instalment credit in their tax assessments.
Annual GST returns
If a taxpayer is a GST instalment payer, they must lodge an annual GST return.
If a taxpayer elects to report and pay (or claim a refund of) GST annually, they must lodge an annual GST return.
The due date for lodgment (and payment if required) of annual GST returns is either:
- the due date of the taxpayer’s tax return if a taxpayer has a tax return lodgment obligation
- 28 February 2025 if a taxpayer does not have a tax return lodgment obligation.
Instalment notices
Instalment notices (also called remittance advices) include:
- quarterly PAYG instalment notice (form R)
- quarterly GST instalment notice (form S)
- quarterly PAYG and GST instalment notice (form T)
- annual PAYG instalment notice (form N).
You don’t need to lodge these forms with us if you are paying the amount advised. Forms R, S and T have the following payment due dates:
- 28 July 2024
- 28 October 2024
- 28 February 2025
- 28 April 2025
- 28 July 2025.
Form N has a payment due date of 21 October 2024.
If you vary the amount to be paid (or with form N, use the rate method to calculate your instalment amount) you must complete the form and lodge it by the payment due date.
The instalment notices can be lodged electronically via PLS using the generic business activity statement. These notices are not eligible for the Lodgment program due dates.
Elections
When your clients receive an activity statement with an instalment amount option and an instalment rate option, they can elect either of these 2 options. They should select the option and complete the related labels. For the election to take effect the activity statement must be received on or before the due date.
If your client received a form R or T in quarter 1 and would like to change to the instalment rate option, phone us on 13 28 66 on or before 28 October. We will arrange the change of option and send a new instalment activity statement for lodgment.
Variations
Business and investment taxpayers in PAYG instalments could end up paying more than their expected tax liability for the relevant income year. If this is the case, they are entitled to vary their PAYG instalment rate or amount to ensure that the correct amount of tax is paid.
A business or investment taxpayer may want to consider varying the instalment rate or amount if there has been a substantial change in the proportion of the business and investment income, for example, if they expect to have much higher tax deductions for a similar level of business and investment income.
When the varied instalment rate or amount is less than 85% of the rate or amount calculated by the Commissioner of Taxation, a taxpayer is liable to pay the general interest charge (GIC) on the shortfall. Depending on the circumstances, we may consider granting a full or partial remission of the GIC.