BAS Agent Lodgment Program 2022–23
The BAS agent lodgement program 2022–23 includes lodgement and payment concessions for electronically lodged eligible quarterly business activity statements, and a lodgement concession for PAYG withholding payment summary annual reports.
About the BAS Agent Lodgement Program
The BAS agent lodgement program 2022–23 includes:
- Lodgement and payment concessions for BAS Agents who lodge eligible quarterly activity statements online.
Lodgement and Payment Due Dates
| Monthly lodgement obligation | Due date | BAS agent concession for lodgement and payment if lodging by Online services for agents or PLS |
| Activity statement | 21st of the following month | Not applicable The electronic lodgement and payment concession does not apply to standard monthly activity statements. |
| December activity statement | 21st January | 21st February – December monthly business activity statements for business clients with up to $10 million turnover who report GST monthly and have elected to receive and lodge electronically using a registered agent. |
| Quarterly lodgement obligation | Original due date | BAS agent concession for lodgement and payment if lodging by Online services for agents or PLS |
| Quarter 4, 2021–22 | 28th July 2022 | 25th August 2022 |
| Quarter 1, 2022–23 | 28th October 2022 | 25th November 2022 |
| Quarter 2, 2022–23 | 28th February 2023 | Not applicable |
| Quarter 3, 2022–23 | 28th April 2023 | 26th May 2023 |
| Quarter 4, 2022–23 | 28th July 2023 | 25th August 2023 – To be confirmed when the BAS agent lodgement program 2023–24 is developed |
Source: The Institute of Certified Bookkeepers, July 2022
