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For the first time, the Lodgment Program 2010-11 includes the following lodgment concessions for registered BAS agents:

• lodgment and payment concessions when lodging eligible quarterly business activity statements (BAS) electronically. 
• lodgment concession until 30 September for lodging PAYG withholding payment summary annual reports where the BAS agent has been involved in preparing the report. This excludes large withholders.

The quarterly activity statement concessions for 2010/11 obligations commence in quarter 1. Therefore, the July to September 2010 quarter will have a concession until 25 November if lodged electronically.

Quarterly lodgment obligation	Original due date	Registered agent concession for lodgment and payment If lodging by the BAS Agent Portal or ECI
Quarter 1, 2010–11	28 October 2010	25 November 2010
Quarter 2, 2010–11	28 February 2011	n/a*
Quarter 3, 2010–11	28 April 2011	26 May 2011
Quarter 4, 2010–11	28 July 2011	25 August 2011 (To be confirmed when the Lodgment Program 2011-12 is developed)

*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. Therefore, lodgment concessions are not available for quarter 2.

BAS agents are not eligible to apply for self assessed deferrals. However, they can use the request for additional time to lodge form if a deferral is required. Any deferral requests must have supporting reasons provided.

Further information about the Lodgment Program 2010-11 is available at Lodgment essentials.

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