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BAS agent lodgment program 2020–21

 

The BAS agent lodgment program 2020–21 includes:

    • lodgment and payment concessions when you have elected on behalf of your client to receive and lodge eligible quarterly activity statements online
    • a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession)
    • lodgment and payment concessions where your client is an active STP reporter and has elected to receive and lodge a paper activity statement.

To ensure your clients receive the full lodgment program concessions, you should lodge activity statements (December monthly, and all quarterly activity statements) using either of the following channels:

On this page:

Lodgment and payment due dates

The lodgment program due dates for quarterly activity statements (and December monthly) will now show on your client lists. This is where your client has elected to receive and lodge the activity statement electronically and the activity statement meets the eligibility criteria.

 

Table 1 BAS agent concessions – monthly lodgment obligation

Table 2 BAS agent concessions – quarterly lodgment obligation

 

Other lodgment obligations

Registered BAS agents can also lodge:

The scope of services that registered BAS agents can provide to their clients has also been expanded in response to COVID-19. More information can be found on the Tax Practitioners Board website.

See also:

 

If you can’t lodge on time

If you or your clients can’t lodge by the lodgment program dates because of exceptional or unforeseen circumstances beyond your or your clients’ control, you can request a deferral.

If you request a deferral, you must provide supporting reasons.