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.
BAS agent concession for lodgment and payment if lodging via the BAS Agent Portal, Standard Business Reporting (SBR) or electronic commerce interface (ECI)
the 21st of the following month
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
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 theLodgment program 2013-14is developed.
ANGEL HAYES & ASSOCIATES PTY LTD
P | 0425 75 00 80 W | www.angelhayes.com.au E | email@example.com