BAS Lodgement dates for BAS Agents.
These dates are established annually by the ATO as part of their BAS Agent Lodgement Program.
Broadly speaking:
There are no extra concessions for monthly activity statements, with the exception of the December activity statement which is due by 21 February rather than 21 January;
There is a 4 week concession for quarterly activity statements, with the exception of the December activity statement as its due date is already four weeks later for everyone.
| Quarter | Due date |
|---|---|
| 1-July, August amd September | 25th November |
| 2-October, November and December | 28th February |
| 3-January, February and March | 26th May |
| 4-April, May and June | 25th August |
For BAS Agents to be eligible for these concessions, lodgement must take place via either the BAS Agent Portal, Standard Business Reporting (SBR) or Electronic Commerce Interface (ECI).
Click here to visit the ATO web site for specific details on the BAS Agent Lodgement Program.
BAS Lodgement dates for the general public.
The due date for a quarterly BAS is usually as follows
| Quarter | Due date |
|---|---|
| 1-July, August amd September | 28th October |
| 2-October, November and December | 28th February |
| 3-January, February and March | 28th April |
| 4-April, May and June | 28th July |
The due date for a monthly BAS is usually on the 21st day of the following month.
If the due date is on a weekend or public holiday, you can lodge your form and make any payment due on the next
business day.
Additionally, if you lodge your quarterly activity statements online, you may qualify for a two week deferral of your
activity statement due date. This offer is ongoing and is subject to a range of terms and conditions. Click here to visit
the ATO web site for specific details on the two week deferral offer.
