Lodgment concessions for BAS agents
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.