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Saturday, 7 July 2012

BAS Lodgment program 2012-13


The Lodgment program 2012-13 includes the following lodgment concessions for registered BAS agents:
  • lodgment and payment concessions when you lodge eligible quarterly business activity statements (BAS) electronically
  • a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession)

What's changed in 2012-13?

December monthly activity statement
The due date for lodgment and payment of the December 2012 monthly business activity statement will be extended from 21 January 2013 to 21 February 2013 for small business clients (that is businesses with up to $10 million turnover) who report goods and services tax (GST) monthly and lodge electronically using a registered agent.


Monthly lodgment obligation
Due date
BAS agent concession for lodgment and payment if lodging via the BAS Agent Portal, Standard Business Reporting (SBR) or electronic commerce interface (ECI)
Activity statement
the 21st of the following month
n/a
The electronic lodgment and payment concession does not apply to standard monthly activity statements
December activity statement
the 21st of January
21st of February - December monthly business activity statements for small business clients (that is 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 via the BAS Agent Portal, SBR or ECI
Quarter 4, 2011-12
28 July 2012
25 August 2012
Quarter 1, 2012-13
28 October 2012
25 November 2012
Quarter 2, 2012-13
28 February 2013
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. Therefore, lodgment concessions are not available for quarter 2.
Quarter 3, 2012-13
28 April 2013
26 May 2013
Quarter 4, 2012-13
28 July 2013
25 August 2013
To be confirmed when the Lodgment program 2013-14 is developed.
 
ANGEL HAYES & ASSOCIATES PTY LTD
P | 0425 75 00 80        W | www.angelhayes.com.au       E | info@angelhayes.com.au

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