News & Info on BAS’s

Deadlines for Business Activity Statements (BAS’s)

Timetable of Due Dates For BAS’s & IAS for approved BAS Agents:

Monthly lodgment obligation Due date BAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, PLS or ECI
Activity statement 21st of the following month n/a

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 small business clients (up to $10 million turnover), who report GST monthly and lodge electronically using a registered agent.
Quarterly lodgment obligation Original due date BAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, PLS or ECI
Quarter 4, 2015–16 28 July 2016 25 August 2016
Quarter 1, 2016–17 28 October 2016 25 November 2016
Quarter 2, 2016–17 28 February 2017 n/a

The quarter 2 lodgment due date is more than eight weeks after the end of the quarter. This is similar to the electronic lodgment concession available for the other three quarters. As a result, lodgment concessions are not available for quarter 2.

Quarter 3, 2016–17 28 April 2017 26 May 2017
Quarter 4, 2016–17 28 July 2017 25 August 2017

To be confirmed when the Lodgment program 2017–18 is developed.

Fuel Tax Credit Rates

You can find a link to current rates here: Fuel Tax Credit Rates FY 2017