BAS agent lodgment program 2017–18
| Monthly lodgment obligation | Due date | BAS agent concession for lodgment and payment if lodging by the BAS Agent Portal, SBR 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, SBR or ECI |
| Quarter 1, 2017–18 | 28 October 2017 | 25 November 2017 |
| Quarter 2, 2017–18 | 28 February 2018 | n/a
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. As a result, lodgment concessions are not available for quarter 2. |
| Quarter 3, 2017–18 | 28 April 2018 | 26 May 2018 |
| Quarter 4, 2017–18 | 28 July 2018 | 25 August 2018
To be confirmed when the Lodgment program 2018–19 is developed. |
The Lodgment program 2017–18 includes the following lodgment concessions for registered BAS agents:
- lodgment and payment concessions when you electronically lodge eligible quarterly activity statements
- a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession).
Other lodgment obligations
Registered BAS agents can also lodge:
- PAYG withholding payment summary annual report
- Superannuation guarantee charge (SGC) statement – quarterly form
- Taxable payments annual report.




