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